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Taxes For 2012

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Taxes For 2012

Taxes for 2012 21. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012  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. Taxes for 2012 5% if either you or your spouse is age 65 or older). Taxes for 2012 Standard mileage rate. Taxes for 2012  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Taxes for 2012 See Transportation under What Medical Expenses Are Includible. Taxes for 2012 Introduction This chapter will help you determine the following. Taxes for 2012 What medical expenses are. Taxes for 2012 What expenses you can include this year. Taxes for 2012 How much of the expenses you can deduct. Taxes for 2012 Whose medical expenses you can include. Taxes for 2012 What medical expenses are includible. Taxes for 2012 How to treat reimbursements. Taxes for 2012 How to report the deduction on your tax return. Taxes for 2012 How to report impairment-related work expenses. Taxes for 2012 How to report health insurance costs if you are self-employed. Taxes for 2012 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. Taxes for 2012 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Taxes for 2012 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Taxes for 2012 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Taxes for 2012 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Taxes for 2012 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. Taxes for 2012 Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Taxes for 2012 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. Taxes for 2012 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 Separate returns. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012 Community property states. Taxes for 2012   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. Taxes for 2012 Each of you should include half the expenses. Taxes for 2012 If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Taxes for 2012 If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Taxes for 2012 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. Taxes for 2012 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Taxes for 2012 Example. Taxes for 2012 You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Taxes for 2012 You paid medical expenses of $2,500. Taxes for 2012 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Taxes for 2012 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. Taxes for 2012 There are different rules for decedents and for individuals who are the subject of multiple support agreements. Taxes for 2012 See Support claimed under a multiple support agreement , later. Taxes for 2012 Yourself You can include medical expenses you paid for yourself. Taxes for 2012 Spouse You can include medical expenses you paid for your spouse. Taxes for 2012 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. Taxes for 2012 Example 1. Taxes for 2012 Mary received medical treatment before she married Bill. Taxes for 2012 Bill paid for the treatment after they married. Taxes for 2012 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Taxes for 2012 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Taxes for 2012 Mary would include the amounts she paid during the year in her separate return. Taxes for 2012 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Taxes for 2012 Example 2. Taxes for 2012 This year, John paid medical expenses for his wife Louise, who died last year. Taxes for 2012 John married Belle this year and they file a joint return. Taxes for 2012 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. Taxes for 2012 Dependent You can include medical expenses you paid for your dependent. Taxes for 2012 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. Taxes for 2012 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Taxes for 2012 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Taxes for 2012 S. Taxes for 2012 citizen or national, or a resident of the United States, Canada, or Mexico. Taxes for 2012 If your qualifying child was adopted, see Exception for adopted child , next. Taxes for 2012 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. Taxes for 2012 Exception for adopted child. Taxes for 2012   If you are a U. Taxes for 2012 S. Taxes for 2012 citizen or U. Taxes for 2012 S. Taxes for 2012 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. Taxes for 2012 S. Taxes for 2012 citizen or national or a resident of the United States, Canada, or Mexico. Taxes for 2012 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. Taxes for 2012 Adopted child. Taxes for 2012   A legally adopted child is treated as your own child. Taxes for 2012 This includes a child lawfully placed with you for legal adoption. Taxes for 2012   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. Taxes for 2012   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. Taxes for 2012   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. Taxes for 2012    You may be able to take an adoption credit for other expenses related to an adoption. Taxes for 2012 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Taxes for 2012 Child of divorced or separated parents. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Taxes for 2012 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. Taxes for 2012 But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Taxes for 2012 Support claimed under a multiple support agreement. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Taxes for 2012 However, you can include the entire unreimbursed amount you paid for medical expenses. Taxes for 2012 Example. Taxes for 2012 You and your three brothers each provide one-fourth of your mother's total support. Taxes for 2012 Under a multiple support agreement, you treat your mother as your dependent. Taxes for 2012 You paid all of her medical expenses. Taxes for 2012 Your brothers reimbursed you for three-fourths of these expenses. Taxes for 2012 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Taxes for 2012 Your brothers cannot include any part of the expenses. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 This includes expenses for the decedent's spouse and dependents as well as for the decedent. Taxes for 2012 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. Taxes for 2012 The expenses must be paid within the 1-year period beginning with the day after the date of death. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 Amended returns and claims for refund are discussed in chapter 1. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 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). Taxes for 2012 This table does not include all possible medical expenses. Taxes for 2012 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Taxes for 2012 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Taxes for 2012 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). Taxes for 2012 See Qualified Long-Term Care Insurance Contracts in Publication 502. Taxes for 2012 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. Taxes for 2012 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Taxes for 2012 Note. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 Employer-sponsored health insurance plan. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012 Example. Taxes for 2012 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Taxes for 2012 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Taxes for 2012 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. Taxes for 2012 Long-term care services. Taxes for 2012   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. Taxes for 2012 This amount will be reported as wages in box 1 of your Form W-2. Taxes for 2012 Health reimbursement arrangement (HRA). Taxes for 2012   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Taxes for 2012 This is because an HRA is funded solely by the employer. Taxes for 2012 Retired public safety officers. Taxes for 2012   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. Taxes for 2012 This applies only to distributions that would otherwise be included in income. Taxes for 2012 Medicare A. Taxes for 2012   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Taxes for 2012 The payroll tax paid for Medicare A is not a medical expense. Taxes for 2012   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. Taxes for 2012 In this situation you can include the premiums you paid for Medicare A as a medical expense. Taxes for 2012 Medicare B. Taxes for 2012   Medicare B is supplemental medical insurance. Taxes for 2012 Premiums you pay for Medicare B are a medical expense. Taxes for 2012 Check the information you received from the Social Security Administration to find out your premium. Taxes for 2012 Medicare D. Taxes for 2012    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Taxes for 2012 You can include as a medical expense premiums you pay for Medicare D. Taxes for 2012 Prepaid insurance premiums. Taxes for 2012   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). Taxes for 2012 Unused sick leave used to pay premiums. Taxes for 2012   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Taxes for 2012 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. Taxes for 2012 You can include this cost of continuing participation in the health plan as a medical expense. Taxes for 2012   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. Taxes for 2012 You cannot include this cost of continuing participation in that health plan as a medical expense. Taxes for 2012 Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 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. Taxes for 2012 ) 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. Taxes for 2012 ) 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. Taxes for 2012 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. Taxes for 2012 , 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. Taxes for 2012 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. Taxes for 2012 See Nursing home , later. Taxes for 2012 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Taxes for 2012 You can include the cost of such lodging while away from home if all of the following requirements are met. Taxes for 2012 The lodging is primarily for and essential to medical care. Taxes for 2012 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. Taxes for 2012 The lodging is not lavish or extravagant under the circumstances. Taxes for 2012 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Taxes for 2012 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Taxes for 2012 You can include lodging for a person traveling with the person receiving the medical care. Taxes for 2012 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. Taxes for 2012 Meals are not included. Taxes for 2012 Nursing home. Taxes for 2012   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. Taxes for 2012 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Taxes for 2012   Do not include the cost of meals and lodging if the reason for being in the home is personal. Taxes for 2012 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Taxes for 2012 Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Taxes for 2012 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. Taxes for 2012 Car expenses. Taxes for 2012   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Taxes for 2012 You cannot include depreciation, insurance, general repair, or maintenance expenses. Taxes for 2012   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. Taxes for 2012    You can also include parking fees and tolls. Taxes for 2012 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Taxes for 2012 Example. Taxes for 2012 In 2013, Bill Jones drove 2,800 miles for medical reasons. Taxes for 2012 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Taxes for 2012 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Taxes for 2012 He figures the actual expenses first. Taxes for 2012 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Taxes for 2012 He then figures the standard mileage amount. Taxes for 2012 He multiplies 2,800 miles by 24 cents a mile for a total of $672. Taxes for 2012 He then adds the $100 tolls and parking for a total of $772. Taxes for 2012 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. Taxes for 2012 Transportation expenses you cannot include. Taxes for 2012   You cannot include in medical expenses the cost of transportation in the following situations. Taxes for 2012 Going to and from work, even if your condition requires an unusual means of transportation. Taxes for 2012 Travel for purely personal reasons to another city for an operation or other medical care. Taxes for 2012 Travel that is merely for the general improvement of one's health. Taxes for 2012 The costs of operating a specially equipped car for other than medical reasons. Taxes for 2012 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. Taxes for 2012 (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Taxes for 2012 ) 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. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 This includes payments from Medicare. Taxes for 2012 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. Taxes for 2012 Example. Taxes for 2012 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Taxes for 2012 The insurance you receive for the hospital and doctors' bills is more than their charges. Taxes for 2012 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. Taxes for 2012 Health reimbursement arrangement (HRA). Taxes for 2012   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Taxes for 2012 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. Taxes for 2012 Other reimbursements. Taxes for 2012   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. Taxes for 2012 ) 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. Taxes for 2012   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Taxes for 2012 See How Do You Figure and Report the Deduction on Your Tax Return , later. Taxes for 2012   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Taxes for 2012 You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Taxes for 2012 Excess reimbursement. Taxes for 2012   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Taxes for 2012 You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Taxes for 2012 Premiums paid by you. Taxes for 2012   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. Taxes for 2012 Generally, you do not include the excess reimbursement in your gross income. Taxes for 2012 Premiums paid by you and your employer. Taxes for 2012   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. Taxes for 2012   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Taxes for 2012 Reimbursement in a later year. Taxes for 2012   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. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012 Figure 21-A. Taxes for 2012 Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Taxes for 2012 Figure 21-A. Taxes for 2012 Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Taxes for 2012   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. Taxes for 2012 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. Taxes for 2012 However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Taxes for 2012 Example. Taxes for 2012 For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Taxes for 2012 You cannot deduct the $500 because it is less than 10% of your AGI. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Taxes for 2012 Future medical expenses. Taxes for 2012   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Taxes for 2012 If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Taxes for 2012 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. Taxes for 2012 What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Taxes for 2012 You cannot claim medical expenses on Form 1040A or Form 1040EZ. Taxes for 2012 If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Taxes for 2012 Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Taxes for 2012 This should be your expenses that were not reimbursed by insurance or any other sources. Taxes for 2012 Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Taxes for 2012 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Taxes for 2012 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. Taxes for 2012 If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Taxes for 2012 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. Taxes for 2012 Impairment-related expenses defined. Taxes for 2012   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. Taxes for 2012 Where to report. Taxes for 2012   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. Taxes for 2012   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Taxes for 2012 Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Taxes for 2012 Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Taxes for 2012 Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Taxes for 2012 Example. Taxes for 2012 You are blind. Taxes for 2012 You must use a reader to do your work. Taxes for 2012 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. Taxes for 2012 The reader's services are only for your work. Taxes for 2012 You can deduct your expenses for the reader as business expenses. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 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. Taxes for 2012 But if any of the following applies, do not use that worksheet. Taxes for 2012 You had more than one source of income subject to self-employment tax. Taxes for 2012 You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Taxes for 2012 You are using amounts paid for qualified long-term care insurance to figure the deduction. Taxes for 2012 If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Taxes for 2012 Note. Taxes for 2012 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. Taxes for 2012 If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Taxes for 2012 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. Taxes for 2012 Where to report. Taxes for 2012    You take this deduction on Form 1040. Taxes for 2012 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. Taxes for 2012 5% if either you or your spouse was age 65 or older). Taxes for 2012 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. Taxes for 2012 Prev  Up  Next   Home   More Online Publications
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Tax Information for Employees

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

Tax Withholding
The federal income tax is a pay-as-you-go tax. There are two ways to pay as you go. If you are an employee, your employer probably withholds income tax from your pay. The amount withheld is paid to the IRS in your name. Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well.

IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

Employee Business Expenses
Tax Tip 2012-54, March 20, 2012

Tip Income
Information regarding the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

Determination of Worker Status
Firms and workers file 0811 Form SS-8 (PDF) to request a determination of the status of a worker for purposes of federal employment taxes.

Page Last Reviewed or Updated: 27-Mar-2014

The Taxes For 2012

Taxes for 2012 Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Taxes for 2012 Tax questions. Taxes for 2012 Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. Taxes for 2012 IRS. Taxes for 2012 gov/pub907. Taxes for 2012    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. Taxes for 2012 It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. Taxes for 2012 You will find most of the information you need to complete your tax return in your form instruction booklet. Taxes for 2012 If you need additional information, you may want to order a free tax publication. Taxes for 2012 You may also want to take advantage of the other free tax help services that the IRS provides. Taxes for 2012 See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. Taxes for 2012 Comments and suggestions. Taxes for 2012   We welcome your comments about this publication and your suggestions for future editions. Taxes for 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes for 2012   You can send your comments from www. Taxes for 2012 irs. Taxes for 2012 gov/formspubs/. Taxes for 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Taxes for 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxes for 2012 Ordering forms and publications. Taxes for 2012   Visit www. Taxes for 2012 irs. Taxes for 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxes for 2012 Internal Revenue Service 1201 N. Taxes for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxes for 2012   If you have a tax question, check the information available on IRS. Taxes for 2012 gov or call 1-800-829-1040. Taxes for 2012 We cannot answer tax questions sent to either of the above addresses. Taxes for 2012 Prev  Up  Next   Home   More Online Publications