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State Efile

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

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Electronic Return Preparation and Filing Options
Everyone can e-file, and everyone can e-file Individual tax returns for free

Free Tax Return Preparation for You by Volunteers
The IRS Volunteer Income Tax Assistance and the Tax Counseling for the Elderly Programs offer free tax help for taxpayers who qualify.

Publication 501, Exemptions, Standard Deductions, and Filing Information
Your guide for basic information like filing status, exemptions and claiming the standard deduction.

Should I itemize?
You should itemize deductions if your total deductions are more than the standard deductions amount. Also, you should itemize if you do not qualify for the standard deduction.

Where to File Paper Tax Returns - With or Without a Payment
Filing addresses for businesses, tax professionals and individual taxpayers for use during calendar year 2014.

Need More Time To File Your 2013 Tax Return?
Find out how to request an automatic extension of time to file a U.S. individual income tax return. Remember, this is NOT an extension of time to pay.

Filing Past Due Tax Returns
Understand how to file past due returns.

Page Last Reviewed or Updated: 27-Mar-2014

The State Efile

State efile Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. State efile Cash method, Cash method. State efile Change of method, Changing your accounting method. State efile Constructive receipt of income, Cash method. State efile , More information. State efile Accrual method taxpayers, Accrual method. State efile ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. State efile Activities not for profit, Duplex. State efile Additions to property, Additions or improvements to property. State efile (see also Improvements) Basis, Increases to basis. State efile , Additions or improvements. State efile MACRS recovery period, Additions or improvements to property. State efile Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. State efile Security deposits, Security deposits. State efile Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. State efile How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. State efile Personal use of rental property, Personal use of rental property. State efile , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. State efile Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). State efile Amended returns, Filing an amended return. State efile Apartments Basement apartments, Examples. State efile Dwelling units, Dwelling unit. State efile Appraisal fees, Settlement fees and other costs. State efile Assessments for maintenance, Assessments for local improvements. State efile Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. State efile Attorneys' fees, Settlement fees and other costs. State efile , Increases to basis. State efile Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. State efile Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. State efile Deductions Capitalization of costs vs. State efile , Deducting vs. State efile capitalizing costs. State efile Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. State efile Increases to, Increases to basis. State efile MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. State efile effect on basis, Deducting vs. State efile capitalizing costs. State efile Local benefit taxes, Local benefit taxes. State efile Mortgages, payments to obtain, Expenses paid to obtain a mortgage. State efile Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. State efile Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. State efile Charitable contributions Use of property, Donation of use of the property. State efile Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. State efile Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. State efile Constructive receipt of income, Cash method. State efile , More information. State efile Cooperative housing, Cooperative apartments. State efile , Cooperatives, Dwelling unit. State efile Cost basis, Cost Basis Credit reports, Settlement fees and other costs. State efile Credits Residential energy credits, Decreases to basis. State efile D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. State efile Deductions Capitalizing costs vs. State efile effect on basis, Deducting vs. State efile capitalizing costs. State efile Depreciation (see Depreciation) Limitations on, Form 4562. State efile Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. State efile Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. State efile Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. State efile MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. State efile Rental expense, Depreciation. State efile Rented property, Rented property. State efile Section 179 deduction, Section 179 deduction. State efile Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. State efile Vacant rental property, Vacant rental property. State efile Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. State efile Fair rental price, Fair rental price. State efile Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. State efile Equipment rental expense, Rental of equipment. State efile F Fair market value (FMV), Fair market value. State efile Fair rental price, Dividing Expenses, Fair rental price. State efile Fees Loan origination fees, Points, Settlement fees and other costs. State efile Points (see Points) Settlement fees and other costs, Settlement fees and other costs. State efile Tax return preparation fees, Legal and other professional fees. State efile First-year expensing, Section 179 deduction. State efile Form 1040 Not rented for profit income, Where to report. State efile Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. State efile Form 4684 Casualties and thefts, How to report. State efile Form 4797 Sales of business property, How to report. State efile Form 8582 Passive activity losses, Form 8582. State efile , Form 8582 not required. State efile Free tax services, Free help with your tax return. State efile G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. State efile Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. State efile , How to report. State efile General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. State efile Use as rental property (see Use of home) I Improvements, Table 1-1. State efile Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. State efile Basis, Increases to basis. State efile , Additions or improvements. State efile Depreciation of rented property, Rented property. State efile MACRS recovery period, Additions or improvements to property. State efile Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. State efile Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. State efile Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. State efile Title insurance, cost basis, Settlement fees and other costs. State efile Interest payments, Interest expense. State efile (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. State efile Depreciation, Land. State efile Leases Cancellation payments, Canceling a lease. State efile Equipment leasing, Rental of equipment. State efile Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. State efile Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. State efile Low or no interest, Loans with low or no interest. State efile Origination fees, Points Local assessments, Assessments for local improvements. State efile Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. State efile Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. State efile MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. State efile MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. State efile Residential rental property, Property Classes Under GDS, Residential rental property. State efile Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). State efile Mortgages, Expenses paid to obtain a mortgage. State efile Assumption of, cost basis, Assumption of a mortgage. State efile Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. State efile Interest, Interest expense. State efile , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. State efile Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. State efile O Original issue discount (OID), Points, Loan or mortgage ends. State efile P Part interest Expenses, Part interest. State efile Income, Part interest. State efile Passive activity Maximum special allowance, Maximum special allowance. State efile Personal property Rental income from, Property or services. State efile Personal use of rental property, Payments added to capital account. State efile , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. State efile Pre-rental expenses, Pre-rental expenses. State efile Principal residence (see Home) Profit, property not rented for, Duplex. State efile Property changed to rental use, Payments added to capital account. State efile Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. State efile Real estate taxes, Real estate taxes. State efile Real property trades or businesses, Real property trades or businesses. State efile Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. State efile , Travel expenses. State efile Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. State efile Advance rent, Advance rent. State efile Fair price, Fair rental price. State efile Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. State efile Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. State efile Home, property also used as, Rental of property also used as your home. State efile Improvements, Table 1-1. State efile Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. State efile Interest payments, Types of Expenses, Interest expense. State efile Local transportation expenses, Types of Expenses, Local transportation expenses. State efile Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. State efile Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. State efile Tax return preparation fees, Legal and other professional fees. State efile Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. State efile Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. State efile Rental income Advance rent, Advance rent. State efile Cancellation of lease payments, Canceling a lease. State efile Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. State efile Not rented for profit, Not Rented for Profit Part interest, Part interest. State efile Property received from tenant, Property or services. State efile Reporting, Accrual method. State efile , Which Forms To Use Security deposit, Security deposits. State efile Services received from tenant, Property or services. State efile Uncollected rent, Uncollected rent. State efile Used as home, Rental of property also used as your home. State efile Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. State efile Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. State efile S Sale of property Expenses, Vacant while listed for sale. State efile Gain or loss, Sale or exchange of rental property. State efile , How to report. State efile Main home, Sale of main home used as rental property. State efile Section 179 deductions, Section 179 deduction. State efile Security deposits, Security deposits. State efile Settlement fees, Settlement fees and other costs. State efile Shared equity financing agreements, Shared equity financing agreement. State efile Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. State efile Standard mileage rates, Local transportation expenses. State efile Surveys, Settlement fees and other costs. State efile T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. State efile Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. State efile MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. State efile MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. State efile MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. State efile Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. State efile Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. State efile Real estate taxes, Real estate taxes. State efile Transfer taxes, Settlement fees and other costs. State efile Theft losses, Theft. State efile Title insurance, Settlement fees and other costs. State efile Transfer taxes, Settlement fees and other costs. State efile Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. State efile Recordkeeping, Travel expenses. State efile Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. State efile U Uncollected rent Income, Uncollected rent. State efile Use of home Before or after renting, Days used as a main home before or after renting. State efile Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. State efile Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. State efile V Vacant rental property, Vacant rental property. State efile Vacation homes Dwelling unit, Dwelling unit. State efile Fair rental price, Fair rental price. State efile Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. State efile Prev  Up     Home   More Online Publications