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Where Can I File Just My State Taxes For Free

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Where Can I File Just My State Taxes For Free

Where can i file just my state taxes for free Publication 557 - Additional Material Table of Contents Appendix. Where can i file just my state taxes for free Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Where can i file just my state taxes for free Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Where can i file just my state taxes for free 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Where can i file just my state taxes for free No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Where can i file just my state taxes for free 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Where can i file just my state taxes for free Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Where can i file just my state taxes for free 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Where can i file just my state taxes for free , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Where can i file just my state taxes for free Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Where can i file just my state taxes for free Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Where can i file just my state taxes for free    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Where can i file just my state taxes for free Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Where can i file just my state taxes for free    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Where can i file just my state taxes for free    4Deductible as a business expense to the extent allowed by section 192. Where can i file just my state taxes for free    5Deductible as a business expense to the extent allowed by section 194A. Where can i file just my state taxes for free 6Application is by letter to the address shown on Form 8718. Where can i file just my state taxes for free A copy of the organizing document should be attached and the letter should be signed by an officer. Where can i file just my state taxes for free    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Where can i file just my state taxes for free    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Where can i file just my state taxes for free    9Although the organization files a partnership return, all distributions are deemed dividends. Where can i file just my state taxes for free The members are not entitled to pass through treatment of the organization's income or expenses. Where can i file just my state taxes for free    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Where can i file just my state taxes for free    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Where can i file just my state taxes for free    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Where can i file just my state taxes for free Use Form 1024 if applying for recognition under section 501(c)(4). Where can i file just my state taxes for free    13See section 501(c)(29) for details. Where can i file just my state taxes for free    14See Revenue Procedure 2012-11, sec. Where can i file just my state taxes for free 4. Where can i file just my state taxes for free 01, 2012-7 I. Where can i file just my state taxes for free R. Where can i file just my state taxes for free B. Where can i file just my state taxes for free 368, for details. Where can i file just my state taxes for free Appendix. Where can i file just my state taxes for free Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Where can i file just my state taxes for free You should bear in mind that requirements for these instruments may vary under applicable state law. Where can i file just my state taxes for free See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Where can i file just my state taxes for free DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Where can i file just my state taxes for free Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Where can i file just my state taxes for free Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Where can i file just my state taxes for free Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Where can i file just my state taxes for free No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Where can i file just my state taxes for free Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Where can i file just my state taxes for free   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Where can i file just my state taxes for free ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Where can i file just my state taxes for free Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Where can i file just my state taxes for free   In witness whereof, we have hereunto subscribed our names this day of , 20. Where can i file just my state taxes for free Appendix. Where can i file just my state taxes for free Sample Articles of Organization, continued Draft B The Charitable Trust. Where can i file just my state taxes for free Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Where can i file just my state taxes for free ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Where can i file just my state taxes for free Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Where can i file just my state taxes for free The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Where can i file just my state taxes for free Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Where can i file just my state taxes for free No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Where can i file just my state taxes for free No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Where can i file just my state taxes for free b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Where can i file just my state taxes for free On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Where can i file just my state taxes for free The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Where can i file just my state taxes for free Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Where can i file just my state taxes for free The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Where can i file just my state taxes for free c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Where can i file just my state taxes for free It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Where can i file just my state taxes for free d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Where can i file just my state taxes for free Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Where can i file just my state taxes for free An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Where can i file just my state taxes for free All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Where can i file just my state taxes for free Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Where can i file just my state taxes for free The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Where can i file just my state taxes for free Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Where can i file just my state taxes for free Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Where can i file just my state taxes for free  None of the trustees shall be required to furnish any bond or surety. Where can i file just my state taxes for free None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Where can i file just my state taxes for free  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Where can i file just my state taxes for free A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Where can i file just my state taxes for free  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Where can i file just my state taxes for free Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Where can i file just my state taxes for free a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Where can i file just my state taxes for free No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Where can i file just my state taxes for free b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Where can i file just my state taxes for free c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Where can i file just my state taxes for free d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Where can i file just my state taxes for free e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Where can i file just my state taxes for free f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Where can i file just my state taxes for free Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Where can i file just my state taxes for free Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Where can i file just my state taxes for free Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Where can i file just my state taxes for free Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Where can i file just my state taxes for free No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Where can i file just my state taxes for free No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Where can i file just my state taxes for free Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Where can i file just my state taxes for free Trustee Trustee Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Estate, Gift and Trust Statistics

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The studies in this section relate to the Federal Transfer tax system (estate and gift taxes) and to trusts, which are an integral part of many estate plans.

Estate Tax Statistics

Estate Tax Statistics OneSheet

This annual study includes information on gross estate and its composition, deductions, and tax, as well as information on the age, sex, and marital status of decedents. Estate tax data are produced by filing year and selected years of death. Data are compiled from Form 706.

Gift Tax

Snapshot of Gift Tax Statistics

This study includes information on gifts to individuals and charities that exceed the annual exclusion. Data are collected for the donor of the gift, the amount of each individual gift reported, the computation of lifetime gifts, and calculation of tax liability. Data are compiled from Form 709.

Income from
Trusts & Estates

Snapshot of Income from Trusts and Estates (Form 1041)

These population data, derived from IRS Master File data, include information on income, deductions, and tax liability reported for estates and domestic trusts. Information on Foreign Trusts is also available. Data are compiled from Form 1041.

Nonresident Alien
Estate Tax

Snapshot of Nonresident Alien Estate Tax

Provides data on estate tax returns filed for non-U.S. citizens who owned at least $60,000 worth of property within the U.S. at time of death. Data are classified by tax status and size of U.S. gross estate. This study is conducted annually and data are compiled from Form 706NA.

Personal Wealth

This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique, in conjunction with both filing-year and year-of-death estate databases.

Split Interest Trusts

Snapshot of Split Interest Data

Split-interest trusts make distributions to both charitable and non-charitable beneficiaries, while providing tax benefits to their donors. Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds. Data are compiled from Form 5227.

 

Estate and Gift Tax Archive

 

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Page Last Reviewed or Updated: 27-Jan-2014

The Where Can I File Just My State Taxes For Free

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