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1040ez Telefile

1040ez Form 2013Do State Taxes Online FreeFree State Taxes OnlineFree Tax FilingIrs Tax Forms 1040xIrs Tax Forms2011 Taxact OnlineIrs 1040 FormVita Tax ServiceFree E File And Free State Tax FilingTax Return For College Students2013 1040ezState Tax Forms 2012Www HrblockHow To Amend My TaxesFree H&r Block Tax Software 2011Federal Tax Extension2011 Tax Forms 1040aWww H&rblock ComI Want To File My 2012 Taxes OnlineWhere Can I File My 2012 Taxes For FreeH And R TaxesUs Military TaxesFree Tax Estimator1040ez Federal Tax FormFile 2009 Taxes For FreeFree 2007 Tax FilingFree Federal Tax Filing 20122012 1040 Tax FormFree State Income Tax Forms Online1040ez 2013 File Online1040eztaxformCan You File Back Taxes TurbotaxHow To Do An Amended Tax ReturnIrs Forms Amended Tax ReturnE File State Tax FreeAmending 2010 Federal Tax ReturnI Had Received Disability Can I File Income Tax Can I How Much Can I Money For Refurn2010 1040 FormInstructions For 1040x

1040ez Telefile

1040ez telefile Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 1040ez telefile F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. 1040ez telefile T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New York

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Nassau, Queens, Richmond and Suffolk counties. 

Updated 11/13/12 to add Orange, Putnam, Sullivan and Ulster counties.

NY-2012-47, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 28-Oct-2013

The 1040ez Telefile

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