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Irs 12. Irs   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs Free help with your tax return. Irs   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs gov, download the IRS2Go app, or call 1-800-906-9887. Irs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs aarp. Irs org/money/taxaide or call 1-888-227-7669. Irs For more information on these programs, go to IRS. Irs gov and enter “VITA” in the search box. Irs Internet. Irs    IRS. Irs gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs Download the free IRS2Go app from the iTunes app store or from Google Play. Irs Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs gov or download the IRS2Go app and select the Refund Status option. Irs The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs No need to wait on the phone or stand in line. Irs The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs When you reach the response screen, you can print the entire interview and the final response for your records. Irs New subject areas are added on a regular basis. Irs  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs You can also ask the IRS to mail a return or an account transcript to you. Irs Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs gov or by calling 1-800-908-9946. Irs Tax return and tax account transcripts are generally available for the current year and the past three years. Irs Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs gov and enter Where's My Amended Return? in the search box. Irs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs It can take up to 3 weeks from the date you mailed it to show up in our system. Irs Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs gov. Irs Select the Payment tab on the front page of IRS. Irs gov for more information. Irs Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs gov. Irs Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs gov. Irs Request an Electronic Filing PIN by going to IRS. Irs gov and entering Electronic Filing PIN in the search box. Irs Download forms, instructions and publications, including accessible versions for people with disabilities. Irs Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs An employee can answer questions about your tax account or help you set up a payment plan. Irs Before you visit, check the Office Locator on IRS. Irs gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs If you have a special need, such as a disability, you can request an appointment. Irs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs Apply for an Employer Identification Number (EIN). Irs Go to IRS. Irs gov and enter Apply for an EIN in the search box. Irs Read the Internal Revenue Code, regulations, or other official guidance. Irs Read Internal Revenue Bulletins. Irs Sign up to receive local and national tax news and more by email. Irs Just click on “subscriptions” above the search box on IRS. Irs gov and choose from a variety of options. Irs Phone. Irs    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs Download the free IRS2Go app from the iTunes app store or from Google Play. Irs Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs gov, or download the IRS2Go app. Irs Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs Most VITA and TCE sites offer free electronic filing. Irs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs Note, the above information is for our automated hotline. Irs Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs It can take up to 3 weeks from the date you mailed it to show up in our system. Irs Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs You should receive your order within 10 business days. Irs Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs Walk-in. Irs   You can find a selection of forms, publications and services — in-person. Irs Products. Irs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs Services. Irs You can walk in to your local TAC for face-to-face tax help. Irs An employee can answer questions about your tax account or help you set up a payment plan. Irs Before visiting, use the Office Locator tool on IRS. Irs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs Mail. Irs   You can send your order for forms, instructions, and publications to the address below. Irs You should receive a response within 10 business days after your request is received. Irs Internal Revenue Service 1201 N. Irs Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs You face (or your business is facing) an immediate threat of adverse action. Irs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs Here's why we can help: TAS is an independent organization within the IRS. Irs Our advocates know how to work with the IRS. Irs Our services are free and tailored to meet your needs. Irs We have offices in every state, the District of Columbia, and Puerto Rico. Irs   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs irs. Irs gov/Advocate, or call us toll-free at 1-877-777-4778. Irs   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs Low Income Taxpayer Clinics. Irs   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs Visit www. Irs irs. Irs gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs Prev  Up  Next   Home   More Online Publications
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Plug-In Electric Drive Vehicle Credit (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.  

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Section 30D originally was enacted in the Energy Improvement and Extension Act of 2008. The American Recovery and Reinvestment Act of 2009 amended section 30D effective for vehicles acquired after December 31, 2009.  Section 30D was also modified by the American Taxpayer Relief Act (ATRA) 2013 for certain 2 or 3 wheeled vehicles acquired after December 31, 2011 and before January 1, 2014.

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

Notice 2009-89 applies to vehicles acquired subsequent to December 31, 2009 and provides procedures that a vehicle manufacturer may use if it chooses to certify that a vehicle meets certain requirements that must be satisfied to claim the Qualified Plug-in Electric Drive Motor Vehicle Credit and the amount of the credit allowable with respect to that vehicle

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

Page Last Reviewed or Updated: 13-Feb-2014

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Irs Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Irs AGI limitation, Introduction, Community property states. Irs Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Irs Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Irs Operation and upkeep, Operation and upkeep. Irs Worksheet A, Capital expense worksheet. Irs Cars, Car Out-of-pocket expenses, Car expenses. Irs Standard medical mileage rates, Car expenses. Irs Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Irs Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Irs COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Irs Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Irs Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Irs Multiple support agreement, Support claimed under a multiple support agreement. Irs Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Irs Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Irs Improvements to rented property, Improvements to property rented by a person with a disability. Irs Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Irs Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Irs Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Irs Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Irs Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Irs Form 1040, Schedule E Impairment-related work expenses, Where to report. Irs Form 1040, Schedule F Impairment-related work expenses, Where to report. Irs Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Irs Form 2106-EZ Impairment-related work expenses, Where to report. Irs Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Irs Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Irs , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Irs Legally separated, Legally separated. Irs Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Irs TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Irs Paid by employer and you, Premiums paid by you and your employer. Irs Paid by you, Premiums paid by you. Irs Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Irs Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Irs I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Irs , Impairment-related expenses defined. Irs Reporting of, Where to report. Irs Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Irs Maintenance and personal care services, Maintenance and personal care services. Irs Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Irs Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Irs Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Irs , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Irs N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Irs Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Irs Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Irs One policy (Worksheet B), Worksheet B. Irs Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Irs Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Irs Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Irs Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Irs Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Irs Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Irs Medical and dental expenses, Separate returns. Irs Separated taxpayers Health coverage tax credit, Legally separated. Irs Medical expenses of child, Child of divorced or separated parents. Irs Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Irs Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Irs One policy (Worksheet B), Worksheet B. Irs Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Irs Includible expenses, You can include:, Transportation expenses you cannot include. Irs Parking fees and tolls, Car expenses. Irs Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Irs Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Irs Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Irs Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Irs One policy (Worksheet B), Worksheet B. Irs Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications