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Taxact Returning User

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Taxact Returning User

Taxact returning user Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Taxact returning user , Students, teachers, and researchers. Taxact returning user A Accuracy-related penalties, Accuracy-related penalty. Taxact returning user Additional Medicare Tax, Additional Medicare Tax. Taxact returning user , Additional Medicare Tax. Taxact returning user Adoption credit Dual-status alien, Adoption credit. Taxact returning user Nonresident alien, Adoption credit. Taxact returning user Resident alien, Adoption credit. Taxact returning user Agricultural workers, Agricultural workers. Taxact returning user , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Taxact returning user Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Taxact returning user S. Taxact returning user possessions. Taxact returning user , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Taxact returning user Source rule, Pensions and Annuities Asset-use test, Asset-use test. Taxact returning user Assistance (see Tax help) Athletes, professional, Professional athletes. Taxact returning user Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Taxact returning user Beneficiary of estate or trust, Beneficiary of an estate or trust. Taxact returning user Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Taxact returning user Business operations, Business operations. Taxact returning user Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Taxact returning user S. Taxact returning user , Trade or Business in the United States Business-activities test, Business-activities test. Taxact returning user C Canada Commuters, Regular commuters from Canada or Mexico. Taxact returning user Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Taxact returning user Residents of, Residents of Mexico or Canada or U. Taxact returning user S. Taxact returning user nationals. Taxact returning user Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Taxact returning user Withholding tax, U. Taxact returning user S. Taxact returning user nationals or residents of Canada, Mexico, or South Korea. Taxact returning user Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Taxact returning user Central withholding agreements, Central withholding agreements. Taxact returning user Charitable contributions, Charitable contributions. Taxact returning user Child and dependent care credit Dual-status alien, Child and dependent care credit. Taxact returning user Nonresident alien, Child and dependent care credit. Taxact returning user Resident alien, Child and dependent care credit. Taxact returning user Child tax credit Resident alien, Child tax credit. Taxact returning user , Child tax credit. Taxact returning user , Child tax credit. Taxact returning user Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Taxact returning user Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Taxact returning user Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Taxact returning user Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Taxact returning user Resident alien, Credit for the elderly or the disabled. Taxact returning user Credits against tax Child and dependent care credit, Child and dependent care credit. Taxact returning user , Child and dependent care credit. Taxact returning user Child tax credit, Child tax credit. Taxact returning user , Child tax credit. Taxact returning user , Child tax credit. Taxact returning user Credit for the elderly or the disabled, 6) Tax credits. Taxact returning user Dual-status alien, Credits Earned income credit, Earned income credit. Taxact returning user , 6) Tax credits. Taxact returning user Education credits, Education credits. Taxact returning user , Education credits. Taxact returning user , 6) Tax credits. Taxact returning user Excess social security tax withheld, Excess social security tax withheld. Taxact returning user Foreign tax credit, Foreign tax credit. Taxact returning user , Foreign tax credit. Taxact returning user Hope credit, Education credits. Taxact returning user , Education credits. Taxact returning user Lifetime learning credit, Education credits. Taxact returning user , Education credits. Taxact returning user Retirement savings contributions, Retirement savings contributions credit. Taxact returning user , Retirement savings contributions credit. Taxact returning user , Retirement savings contributions credit. Taxact returning user Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Taxact returning user Tax withheld at source, Tax withheld at the source. Taxact returning user Tax withheld on partnership income, Tax withheld on partnership income. Taxact returning user Withholding from wages, Withholding from wages. Taxact returning user Crew members Alien status, Crew members. Taxact returning user Compensation, Crew members. Taxact returning user Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Taxact returning user Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Taxact returning user Depreciable property, Depreciable property. Taxact returning user Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Taxact returning user Dividends, U. Taxact returning user S. Taxact returning user source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Taxact returning user Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Taxact returning user Earned income credit, 6) Tax credits. Taxact returning user Education credit, 6) Tax credits. Taxact returning user Exemptions, 2) Exemptions. Taxact returning user Foreign tax credit, Foreign tax credit. Taxact returning user Forms to file, Forms To File Head of household. Taxact returning user , 3) Head of household. Taxact returning user Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Taxact returning user Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Taxact returning user Tax rates, 5) Tax rates. Taxact returning user When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Taxact returning user Nonresident alien, Earned income credit. Taxact returning user Resident alien, Earned income credit. Taxact returning user Education credits Dual-status alien, 6) Tax credits. Taxact returning user Nonresident alien, Education credits. Taxact returning user Resident alien, Education credits. Taxact returning user Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Taxact returning user Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Taxact returning user Employees of international organizations, Employees of international organizations. Taxact returning user Employees, household, Household employees. Taxact returning user Employees, withholding exemption under tax treaty, Employees and independent contractors. Taxact returning user Employer identification number, Employer identification number (EIN). Taxact returning user Estate, beneficiary, Beneficiary of an estate or trust. Taxact returning user Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Taxact returning user Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Taxact returning user Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Taxact returning user Compensation from a foreign employer, Students and exchange visitors. Taxact returning user Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Taxact returning user Treaty income, Income affected by treaties. Taxact returning user , Treaty Income Exempt individual, Exempt individual. Taxact returning user Exemption from withholding Employees, Employees and independent contractors. Taxact returning user Independent contractors, Employees and independent contractors. Taxact returning user Students, teachers, and researchers, Students, teachers, and researchers. Taxact returning user Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Taxact returning user Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Taxact returning user S. Taxact returning user nationals. Taxact returning user Residents of South Korea, Residents of South Korea. Taxact returning user U. Taxact returning user S. Taxact returning user nationals, Residents of Mexico or Canada or U. Taxact returning user S. Taxact returning user nationals. Taxact returning user Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Taxact returning user Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Taxact returning user Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Taxact returning user Nonresident alien, Figuring Your Tax U. Taxact returning user S. Taxact returning user Virgin Islands, Aliens from the U. Taxact returning user S. Taxact returning user Virgin Islands. Taxact returning user Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Taxact returning user Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Taxact returning user , Foreign employer. Taxact returning user Foreign government employees Alien status, Foreign government-related individuals. Taxact returning user Exempt from U. Taxact returning user S. Taxact returning user tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Taxact returning user S. Taxact returning user tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Taxact returning user Foreign tax credit Dual-status alien, Foreign tax credit. Taxact returning user Nonresident alien, Foreign tax credit. Taxact returning user Resident alien, Foreign tax credit. Taxact returning user Forms, Form 8843. Taxact returning user 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Taxact returning user , Foreign tax credit. Taxact returning user , Foreign tax credit. Taxact returning user 2063, Form 2063 2106, Deductible travel expenses. Taxact returning user 2210, Penalty for failure to pay estimated income tax. Taxact returning user 3903, Moving expenses. Taxact returning user 4563, Residents of American Samoa. Taxact returning user 4790 (see FinCEN 105) 6251, Alternative minimum tax. Taxact returning user 8233, Employees and independent contractors. Taxact returning user 8275, Disclosure statement. Taxact returning user 8288, Credit for tax withheld. Taxact returning user 8288-A, Credit for tax withheld. Taxact returning user 8288-B, Withholding certificates. Taxact returning user 8801, Credit for prior year minimum tax. Taxact returning user 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Taxact returning user 8843, Form 8843. Taxact returning user 8854, Reporting requirements. Taxact returning user FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Taxact returning user W-7, Individual taxpayer identification number (ITIN). Taxact returning user W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Taxact returning user G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Taxact returning user Resident alien, Head of household. Taxact returning user Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Taxact returning user I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Taxact returning user Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Taxact returning user Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Taxact returning user S. Taxact returning user sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Taxact returning user Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Taxact returning user Exemptions for spouse and dependents, Students and business apprentices from India. Taxact returning user Standard deduction, Students and business apprentices from India. Taxact returning user Withholding allowances, Students and business apprentices from India. Taxact returning user Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Taxact returning user Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Taxact returning user Intangible property, Intangible property. Taxact returning user Interest Portfolio, Portfolio interest. Taxact returning user , Interest that does not qualify as portfolio interest. Taxact returning user Interest income Contingent, Contingent interest. Taxact returning user Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Taxact returning user Exempt from U. Taxact returning user S. Taxact returning user tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Taxact returning user Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Taxact returning user K Korea, South Exemptions, Residents of South Korea. Taxact returning user , Exemptions Married filing separately, Married nonresident alien. Taxact returning user Qualifying widow filing status, Qualifying widow(er). Taxact returning user Withholding tax, U. Taxact returning user S. Taxact returning user nationals or residents of Canada, Mexico, or South Korea. Taxact returning user L Last year of residency, Last Year of Residency Long-term U. Taxact returning user S. Taxact returning user resident Defined, Long-term resident defined. Taxact returning user Expatriation tax, Long-term resident defined. Taxact returning user Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Taxact returning user Of nonresident aliens, Losses. Taxact returning user Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Taxact returning user Resident alien, Married filing jointly. Taxact returning user Medical condition, Medical condition. Taxact returning user Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Taxact returning user Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Taxact returning user Residents of, Residents of Mexico or Canada or U. Taxact returning user S. Taxact returning user nationals. Taxact returning user Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Taxact returning user Withholding tax, U. Taxact returning user S. Taxact returning user nationals or residents of Canada, Mexico, or South Korea. Taxact returning user Miscellaneous deductions, Job expenses and other miscellaneous deductions. Taxact returning user Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Taxact returning user Multi-level marketing, Multi-level marketing. Taxact returning user , Multi-level marketing. Taxact returning user Municipal bonds, State and local government obligations. Taxact returning user N National of the United States, Qualifying widow(er). Taxact returning user , 5) Tax rates. Taxact returning user , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Taxact returning user Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Taxact returning user Business expenses, Ordinary and necessary business expenses. Taxact returning user Casualty and theft losses, Casualty and theft losses. Taxact returning user Charitable contributions, Charitable contributions. Taxact returning user Child care credit, Child and dependent care credit. Taxact returning user Credit for excess social security tax withheld, Excess social security tax withheld. Taxact returning user Credit for income tax withheld, Withholding from wages. Taxact returning user Credit for prior year minimum tax, Credit for prior year minimum tax. Taxact returning user Defined, Nonresident Aliens Earned income credit, Earned income credit. Taxact returning user Education credits, Education credits. Taxact returning user Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Taxact returning user Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Taxact returning user How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Taxact returning user Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Taxact returning user Losses, Losses. Taxact returning user Married filing jointly, Married nonresident alien. Taxact returning user Miscellaneous deductions, Job expenses and other miscellaneous deductions. Taxact returning user Moving expenses, Moving expenses. Taxact returning user Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Taxact returning user Standard deduction, Standard deduction. Taxact returning user State and local income taxes, State and local income taxes. Taxact returning user Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Taxact returning user Tax withheld at source, Tax withheld at the source. Taxact returning user Travel expenses, Travel expenses. Taxact returning user Withholding from partnership income, Tax withheld on partnership income. Taxact returning user Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Taxact returning user Registered, Obligations in registered form. Taxact returning user Original issue discount, Original issue discount (OID). Taxact returning user P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Taxact returning user Payment against U. Taxact returning user S. Taxact returning user tax, Payments Tax withheld at the source, Tax withheld at the source. Taxact returning user Withholding from wages, Tax Withheld Penalties, Penalties. Taxact returning user , Penalties Accuracy-related, Accuracy-related penalty. Taxact returning user Failure to file, Filing late. Taxact returning user Failure to pay, Paying tax late. Taxact returning user Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Taxact returning user Fraud, Fraud. Taxact returning user Frivolous tax submission, Frivolous tax submission. Taxact returning user Negligence, Negligence or disregard. Taxact returning user Substantial understatement of income tax, Substantial understatement of income tax. Taxact returning user Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Taxact returning user Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Taxact returning user Pensions, Pensions. Taxact returning user Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Taxact returning user Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Taxact returning user S. Taxact returning user business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Taxact returning user , Interest that does not qualify as portfolio interest. Taxact returning user Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Taxact returning user Property Depreciable, Depreciable property. Taxact returning user Intangible, Intangible property. Taxact returning user Inventory, Inventory property. Taxact returning user Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Taxact returning user Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Taxact returning user S. Taxact returning user possessions. Taxact returning user , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Taxact returning user Q Qualified investment entity Distributions paid by, Qualified investment entities. Taxact returning user R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Taxact returning user Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Taxact returning user Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Taxact returning user S. Taxact returning user real property interest, U. Taxact returning user S. Taxact returning user real property interest. Taxact returning user Real property income, Real property income. Taxact returning user Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Taxact returning user Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Taxact returning user , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Taxact returning user Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Taxact returning user , Child tax credit. Taxact returning user , Child tax credit. Taxact returning user Defined, Resident Aliens Education credits, Education credits. Taxact returning user Head of household, Head of household. Taxact returning user Married filing jointly, Married filing jointly. Taxact returning user Qualifying widow(er), Qualifying widow(er). Taxact returning user Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Taxact returning user Nonresident alien, Retirement savings contributions credit. Taxact returning user Resident alien, Retirement savings contributions credit. Taxact returning user Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Taxact returning user Where to get, Where to get a sailing or departure permit. Taxact returning user Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Taxact returning user Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Taxact returning user Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Taxact returning user Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Taxact returning user Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Taxact returning user Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Taxact returning user Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Taxact returning user State and local income taxes, State and local income taxes. Taxact returning user Stocks, trading in, Trading in stocks, securities, and commodities. Taxact returning user Student loan interest expense, Student loan interest expense. Taxact returning user Students Alien status, Students. Taxact returning user Engaged in U. Taxact returning user S. Taxact returning user business, Students and trainees. Taxact returning user Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Taxact returning user Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Taxact returning user , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Taxact returning user , Students and business apprentices from India. Taxact returning user , Students and business apprentices from India. Taxact returning user , Students and business apprentices from India. Taxact returning user Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Taxact returning user , Tax home. Taxact returning user Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Taxact returning user Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Taxact returning user Income affected by, Income affected by treaties. Taxact returning user Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Taxact returning user Teachers Alien status, Teachers and trainees. Taxact returning user Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Taxact returning user , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Taxact returning user S. Taxact returning user , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Taxact returning user Business operations, Business operations. Taxact returning user Income from U. Taxact returning user S. Taxact returning user sources, Effectively Connected Income Partnerships, Partnerships. Taxact returning user Personal services, Personal Services Students and trainees, Students and trainees. Taxact returning user Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Taxact returning user Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Taxact returning user Trainees, Teachers and trainees. Taxact returning user , Students and trainees. Taxact returning user Transportation income Connected with U. Taxact returning user S. Taxact returning user business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Taxact returning user Travel expenses, Travel expenses. Taxact returning user Treaties, income affected by, Income affected by treaties. Taxact returning user Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Taxact returning user TTY/TDD information, How To Get Tax Help U U. Taxact returning user S Virgin Islands, residents of Withholding on wages, Residents of the U. Taxact returning user S. Taxact returning user Virgin Islands. Taxact returning user U. Taxact returning user S. Taxact returning user national, Qualifying widow(er). Taxact returning user , 5) Tax rates. Taxact returning user , Withholding on Wages U. Taxact returning user S. Taxact returning user real property holding corporation, U. Taxact returning user S. Taxact returning user real property holding corporation. Taxact returning user U. Taxact returning user S. Taxact returning user real property interest, U. Taxact returning user S. Taxact returning user real property interest. Taxact returning user U. Taxact returning user S. Taxact returning user tax-exempt income, expenses allocable to, Expenses allocable to U. Taxact returning user S. Taxact returning user tax-exempt income. Taxact returning user U. Taxact returning user S. 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Taxact returning user 21. Taxact returning user   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Taxact returning user How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Taxact returning user  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Taxact returning user 5% if either you or your spouse is age 65 or older). Taxact returning user Standard mileage rate. Taxact returning user  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Taxact returning user See Transportation under What Medical Expenses Are Includible. Taxact returning user Introduction This chapter will help you determine the following. Taxact returning user What medical expenses are. Taxact returning user What expenses you can include this year. Taxact returning user How much of the expenses you can deduct. Taxact returning user Whose medical expenses you can include. Taxact returning user What medical expenses are includible. Taxact returning user How to treat reimbursements. Taxact returning user How to report the deduction on your tax return. Taxact returning user How to report impairment-related work expenses. Taxact returning user How to report health insurance costs if you are self-employed. Taxact returning user Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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. Taxact returning user These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Taxact returning user They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Taxact returning user Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Taxact returning user They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Taxact returning user 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. Taxact returning user Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Taxact returning user 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. Taxact returning user If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Taxact returning user 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. Taxact returning user 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. Taxact returning user Separate returns. Taxact returning user   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. Taxact returning user 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. Taxact returning user Community property states. Taxact returning user   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. Taxact returning user Each of you should include half the expenses. Taxact returning user If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Taxact returning user If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Taxact returning user 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 (7. Taxact returning user 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Taxact returning user Example. Taxact returning user You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Taxact returning user You paid medical expenses of $2,500. Taxact returning user You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Taxact returning user 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. Taxact returning user There are different rules for decedents and for individuals who are the subject of multiple support agreements. Taxact returning user See Support claimed under a multiple support agreement , later. Taxact returning user Yourself You can include medical expenses you paid for yourself. Taxact returning user Spouse You can include medical expenses you paid for your spouse. Taxact returning user 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. Taxact returning user Example 1. Taxact returning user Mary received medical treatment before she married Bill. Taxact returning user Bill paid for the treatment after they married. Taxact returning user Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Taxact returning user If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Taxact returning user Mary would include the amounts she paid during the year in her separate return. Taxact returning user If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Taxact returning user Example 2. Taxact returning user This year, John paid medical expenses for his wife Louise, who died last year. Taxact returning user John married Belle this year and they file a joint return. Taxact returning user 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. Taxact returning user Dependent You can include medical expenses you paid for your dependent. Taxact returning user 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. Taxact returning user A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Taxact returning user The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Taxact returning user S. Taxact returning user citizen or national, or a resident of the United States, Canada, or Mexico. Taxact returning user If your qualifying child was adopted, see Exception for adopted child , next. Taxact returning user 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. Taxact returning user Exception for adopted child. Taxact returning user   If you are a U. Taxact returning user S. Taxact returning user citizen or U. Taxact returning user S. Taxact returning user 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. Taxact returning user S. Taxact returning user citizen or national or a resident of the United States, Canada, or Mexico. Taxact returning user 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, or, if he or she did, it was only to claim a refund. Taxact returning user Adopted child. Taxact returning user   A legally adopted child is treated as your own child. Taxact returning user This includes a child lawfully placed with you for legal adoption. Taxact returning user   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. Taxact returning user   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. Taxact returning user   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. Taxact returning user    You may be able to take an adoption credit for other expenses related to an adoption. Taxact returning user See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Taxact returning user Child of divorced or separated parents. Taxact returning user   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. Taxact returning user 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. Taxact returning user This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Taxact returning user Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. Taxact returning user But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Taxact returning user Support claimed under a multiple support agreement. Taxact returning user   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. Taxact returning user 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. Taxact returning user   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Taxact returning user However, you can include the entire unreimbursed amount you paid for medical expenses. Taxact returning user Example. Taxact returning user You and your three brothers each provide one-fourth of your mother's total support. Taxact returning user Under a multiple support agreement, you treat your mother as your dependent. Taxact returning user You paid all of her medical expenses. Taxact returning user Your brothers reimbursed you for three-fourths of these expenses. Taxact returning user In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Taxact returning user Your brothers cannot include any part of the expenses. Taxact returning user 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. Taxact returning user 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. Taxact returning user This includes expenses for the decedent's spouse and dependents as well as for the decedent. Taxact returning user 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. Taxact returning user The expenses must be paid within the 1-year period beginning with the day after the date of death. Taxact returning user 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. Taxact returning user 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. Taxact returning user Amended returns and claims for refund are discussed in chapter 1. Taxact returning user 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. Taxact returning user 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. Taxact returning user What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Taxact returning user This table does not include all possible medical expenses. Taxact returning user To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Taxact returning user Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Taxact returning user 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). Taxact returning user See Qualified Long-Term Care Insurance Contracts in Publication 502. Taxact returning user 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. Taxact returning user The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Taxact returning user Note. Taxact returning user When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Taxact returning user Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Taxact returning user Employer-sponsored health insurance plan. Taxact returning user   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 in box 1 of your Form W-2. Taxact returning user Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Taxact returning user Example. Taxact returning user You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Taxact returning user Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Taxact returning user 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. Taxact returning user Long-term care services. Taxact returning user   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. Taxact returning user This amount will be reported as wages in box 1 of your Form W-2. Taxact returning user Health reimbursement arrangement (HRA). Taxact returning user   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Taxact returning user This is because an HRA is funded solely by the employer. Taxact returning user Retired public safety officers. Taxact returning user   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Taxact returning user This applies only to distributions that would otherwise be included in income. Taxact returning user Medicare A. Taxact returning user   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Taxact returning user The payroll tax paid for Medicare A is not a medical expense. Taxact returning user   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. Taxact returning user In this situation you can include the premiums you paid for Medicare A as a medical expense. Taxact returning user Medicare B. Taxact returning user   Medicare B is supplemental medical insurance. Taxact returning user Premiums you pay for Medicare B are a medical expense. Taxact returning user Check the information you received from the Social Security Administration to find out your premium. Taxact returning user Medicare D. Taxact returning user    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Taxact returning user You can include as a medical expense premiums you pay for Medicare D. Taxact returning user Prepaid insurance premiums. Taxact returning user   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). Taxact returning user Unused sick leave used to pay premiums. Taxact returning user   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Taxact returning user 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. Taxact returning user You can include this cost of continuing participation in the health plan as a medical expense. Taxact returning user   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. Taxact returning user You cannot include this cost of continuing participation in that health plan as a medical expense. Taxact returning user Table 21-1. Taxact returning user Medical and Dental Expenses Checklist. Taxact returning user See Publication 502 for more information about these and other expenses. Taxact returning user You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Taxact returning user ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Taxact returning user ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Taxact returning user Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Taxact returning user , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Taxact returning user Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. Taxact returning user See Nursing home , later. Taxact returning user You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Taxact returning user You can include the cost of such lodging while away from home if all of the following requirements are met. Taxact returning user The lodging is primarily for and essential to medical care. Taxact returning user 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. Taxact returning user The lodging is not lavish or extravagant under the circumstances. Taxact returning user There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Taxact returning user The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Taxact returning user You can include lodging for a person traveling with the person receiving the medical care. Taxact returning user 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. Taxact returning user Meals are not included. Taxact returning user Nursing home. Taxact returning user   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. Taxact returning user This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Taxact returning user   Do not include the cost of meals and lodging if the reason for being in the home is personal. Taxact returning user You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Taxact returning user Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Taxact returning user 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. Taxact returning user Car expenses. Taxact returning user   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Taxact returning user You cannot include depreciation, insurance, general repair, or maintenance expenses. Taxact returning user   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Taxact returning user    You can also include parking fees and tolls. Taxact returning user You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Taxact returning user Example. Taxact returning user In 2013, Bill Jones drove 2,800 miles for medical reasons. Taxact returning user He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Taxact returning user He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Taxact returning user He figures the actual expenses first. Taxact returning user He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Taxact returning user He then figures the standard mileage amount. Taxact returning user He multiplies 2,800 miles by 24 cents a mile for a total of $672. Taxact returning user He then adds the $100 tolls and parking for a total of $772. Taxact returning user 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. Taxact returning user Transportation expenses you cannot include. Taxact returning user   You cannot include in medical expenses the cost of transportation in the following situations. Taxact returning user Going to and from work, even if your condition requires an unusual means of transportation. Taxact returning user Travel for purely personal reasons to another city for an operation or other medical care. Taxact returning user Travel that is merely for the general improvement of one's health. Taxact returning user The costs of operating a specially equipped car for other than medical reasons. Taxact returning user 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. Taxact returning user (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Taxact returning user ) 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. Taxact returning user How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Taxact returning user 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. Taxact returning user This includes payments from Medicare. Taxact returning user Even if a policy provides reimbursement for only 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. Taxact returning user Example. Taxact returning user You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Taxact returning user The insurance you receive for the hospital and doctors' bills is more than their charges. Taxact returning user 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. Taxact returning user Health reimbursement arrangement (HRA). Taxact returning user   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Taxact returning user An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Taxact returning user Other reimbursements. Taxact returning user   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Taxact returning user ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Taxact returning user   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Taxact returning user See How Do You Figure and Report the Deduction on Your Tax Return , later. Taxact returning user   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Taxact returning user You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Taxact returning user Excess reimbursement. Taxact returning user   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Taxact returning user You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Taxact returning user Premiums paid by you. Taxact returning user   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Taxact returning user Generally, you do not include the excess reimbursement in your gross income. Taxact returning user Premiums paid by you and your employer. Taxact returning user   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Taxact returning user   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Taxact returning user Reimbursement in a later year. Taxact returning user   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Taxact returning user   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Taxact returning user For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Taxact returning user Figure 21-A. Taxact returning user Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Taxact returning user Figure 21-A. Taxact returning user Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Taxact returning user   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Taxact returning user 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Taxact returning user However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Taxact returning user Example. Taxact returning user For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Taxact returning user You cannot deduct the $500 because it is less than 10% of your AGI. Taxact returning user If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Taxact returning user Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Taxact returning user If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Taxact returning user See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Taxact returning user Future medical expenses. Taxact returning user   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Taxact returning user If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Taxact returning user How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Taxact returning user What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Taxact returning user You cannot claim medical expenses on Form 1040A or Form 1040EZ. Taxact returning user If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Taxact returning user Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Taxact returning user This should be your expenses that were not reimbursed by insurance or any other sources. Taxact returning user Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Taxact returning user 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Taxact returning user Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Taxact returning user If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Taxact returning user You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Taxact returning user Impairment-related expenses defined. Taxact returning user   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Taxact returning user Where to report. Taxact returning user   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Taxact returning user   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Taxact returning user Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Taxact returning user Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Taxact returning user Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Taxact returning user Example. Taxact returning user You are blind. Taxact returning user You must use a reader to do your work. Taxact returning user You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Taxact returning user The reader's services are only for your work. Taxact returning user You can deduct your expenses for the reader as business expenses. Taxact returning user Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Taxact returning user For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Taxact returning user The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Taxact returning user You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Taxact returning user You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Taxact returning user If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Taxact returning user But if any of the following applies, do not use that worksheet. Taxact returning user You had more than one source of income subject to self-employment tax. Taxact returning user You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Taxact returning user You are using amounts paid for qualified long-term care insurance to figure the deduction. Taxact returning user If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Taxact returning user Note. Taxact returning user When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Taxact returning user If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Taxact returning user Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Taxact returning user Where to report. Taxact returning user    You take this deduction on Form 1040. Taxact returning user If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Taxact returning user 5% if either you or your spouse was age 65 or older). Taxact returning user See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Taxact returning user Prev  Up  Next   Home   More Online Publications