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1040x 2010 Form

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1040x 2010 Form

1040x 2010 form 12. 1040x 2010 form   Filing Form 720 Table of Contents Attachments to Form 720. 1040x 2010 form Conditions to allowance. 1040x 2010 form Use Form 720 to report and pay the excise taxes previously discussed in this publication. 1040x 2010 form File Form 720 for each calendar quarter until you file a final Form 720. 1040x 2010 form For information on filing Form 720 electronically, visit the IRS e-file website at www. 1040x 2010 form irs. 1040x 2010 form gov/efile. 1040x 2010 form You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. 1040x 2010 form Form 720 has three parts and three schedules. 1040x 2010 form Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). 1040x 2010 form Part II consists of excise taxes that are not required to be deposited. 1040x 2010 form Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. 1040x 2010 form Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. 1040x 2010 form Complete it if you have an entry in Part I. 1040x 2010 form Schedule C, Claims, is used to make claims. 1040x 2010 form However, Schedule C can only be used if you are reporting a liability in Part I or Part II. 1040x 2010 form Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. 1040x 2010 form Attachments to Form 720. 1040x 2010 form   You may have to attach the following forms. 1040x 2010 form Form 6197 for the gas guzzler tax. 1040x 2010 form Form 6627 for environmental taxes. 1040x 2010 form Form 720X. 1040x 2010 form   This form is used to make adjustments to Forms 720 filed in prior quarters. 1040x 2010 form You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. 1040x 2010 form See Form 720X for more information. 1040x 2010 form Conditions to allowance. 1040x 2010 form   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. 1040x 2010 form For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. 1040x 2010 form However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). 1040x 2010 form Final return. 1040x 2010 form   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. 1040x 2010 form Due dates. 1040x 2010 form   Form 720 must be filed by the following due dates. 1040x 2010 form Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. 1040x 2010 form One-time filing. 1040x 2010 form   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. 1040x 2010 form   If you meet both requirements above, see Gas guzzler tax (IRS No. 1040x 2010 form 40) in the Instructions for Form 720 for how to file and pay the tax. 1040x 2010 form Payment voucher. 1040x 2010 form   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. 1040x 2010 form Prev  Up  Next   Home   More Online Publications
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Register to Vote

Find assistance with registering to vote and voting.

Registering to Vote

The U.S. Election Assistance Commission has resources for voters, including voter guides, registration information, voting accessibility, and information for military and overseas voters.

Voter Eligibility

To be eligible to vote, you must be a U.S. citizen. In most states, you must be 18 years old to vote, but some states do allow 17 year olds to vote. States also have their own residency requirements to vote. For additional information about state-specific requirements and voter eligibility, contact your state election office.

How to Register

In almost all states, you can register by mail to vote using the National Mail Voter Registration Form. North Dakota, Wyoming, American Samoa, Guam, Puerto Rico, and the U.S. Virgin Islands do not accept the National Mail Voter Registration Form. New Hampshire accepts it only as a request for an absentee voter mail-in registration form. If you live in one of these states, please check with your state election office to find out how to register to vote.

You may also use the National Mail Voter Registration Form to update your registration if you changed your name, to change your address, or to register with a political party.

You may be able to apply to register to vote in person at the following public facilities:

In some states, you can also register online to vote. To learn if your state offers online voter registration, please contact your state election office.

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State Registration Deadlines

Almost every state has a voter registration deadline. In order to be eligible to vote in the November elections, you must submit the National Mail Voter Registration Form by these deadlines:

  • Alabama – Voter registration is closed during the 10 days before an election. Applications must be postmarked or delivered by the eleventh day prior to the election.
  • Alaska – 30 days before the election
  • Arizona – 29 days before the election
  • Arkansas – 30 days before the election
  • California – 15 days before the election
  • Colorado – 29 days before the election. If the application is received in the mails without a postmark, it must be received within 5 days of the close of registration.
  • Connecticut – 14 days before the election
  • Delaware – The fourth Saturday before a primary or general election, and 10 days before a special election.
  • District of Columbia – 30 days before the election
  • Florida – 29 days before the election
  • Georgia – The fifth Monday before any general primary, general election, or presidential preference primary, or regularly scheduled special election following the Georgia Election Code. If a special  election is scheduled on a date other that those dates prescribed by the Georgia Election Code, registration would close on the fifth day after the call.
  • Hawaii – 30 days before the election
  • Idaho – 25 days before the election
  • Illinois – 28 days before the election
  • Indiana – 29 days before the election
  • Iowa – Must be delivered by 5 PM, 10 days before the election, if it is a state primary or general election; 11 days before all others. Registration forms which are postmarked 15 or more days before an election are considered on time even if received after the deadline. If you fail to meet these deadlines, you can register to vote on election day.
  • Kansas – Postmarked or delivered 21 days before the election.
  • Kentucky – 29 days before the election
  • Louisiana – 30 days before the election
  • Maine – Delivered 21 business days before the election or you can register in-person up to and including election day.
  • Maryland – Delivered by 9 PM, 21 days before the election
  • Massachusetts – 20 days before the election
  • Michigan – 30 days before the election
  • Minnesota – Delivered by 5 PM, 21 days before the election. You can also register at the polling place on election day.
  • Mississippi – 30 days before the election
  • Missouri – 28 days before the election
  • Montana – 30 days before the election
  • Nebraska – The third Friday before the election (or delivered by 6 PM, on the second Friday before the election)
  • Nevada – The deadline for mail-in registration is the fifth Saturday before any primary or general election. In person registration remains available until 9 PM on the third Tuesday preceding any primary or general election. You may register to vote in person only by appearing at the office of the County Clerk/Registrar of Voters.
  • New Hampshire – Town and city clerks will accept the National Mail Voter Registration Form only as a request for their own absentee voter mail-in registration form, which your city or town clerk must receive by 10 days before the election. You can register at the town or city clerk’s office or in-person on election day.
  • New Jersey – 21 days before the election
  • New Mexico – 28 days before the election
  • New York – 25 days before the election
  • North Carolina – Postmarked 25 days before the election or received in the elections office or designated voter registration agency site by 5 PM, 25 days before the election.
  • North Dakota – No voter registration
  • Ohio – 30 days before the election
  • Oklahoma – 25 days before the election
  • Oregon – 21 days before the election
  • Pennsylvania – 30 days before an election or primary
  • Rhode Island – 30 days before the election
  • South Carolina – 30 days before the election
  • South Dakota – Received 15 days before the election
  • Tennessee – 30 days before the election
  • Texas – 30 days before the election
  • Utah – 30 days before the election for mail-in applications and 15 days before the election for walk-in registration at the county clerk’s office
  • Vermont – Delivered to the town clerk before 5 PM, on the Wednesday before the election
  • Virginia – Delivered 22 days before the election
  • Washington – 29 days before the election or 8 days before the election if delivered in person to the local voter registration office
  • West Virginia – 21 days before the election
  • Wisconsin – 20 days before the election or completed in the local voter registration office up to 5 PM or the close of business, whichever is later, on the Friday before the election. You can also register at the polling place on election day.
  • Wyoming – Cannot accept the National Mail Voter Registration Form. You can register in-person, by mail, or at the polls on election day.

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The 1040x 2010 Form

1040x 2010 form 4. 1040x 2010 form   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 1040x 2010 form You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 1040x 2010 form If you have a choice, you should use the method that gives you the lower tax. 1040x 2010 form Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 1040x 2010 form Generally, the standard deduction amounts are adjusted each year for inflation. 1040x 2010 form In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 1040x 2010 form Persons not eligible for the standard deduction. 1040x 2010 form   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 1040x 2010 form You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 1040x 2010 form   If you are a nonresident alien who is married to a U. 1040x 2010 form S. 1040x 2010 form citizen or resident alien at the end of the year, you can choose to be treated as a U. 1040x 2010 form S. 1040x 2010 form resident. 1040x 2010 form See Publication 519, U. 1040x 2010 form S. 1040x 2010 form Tax Guide for Aliens. 1040x 2010 form If you make this choice, you can take the standard deduction. 1040x 2010 form Decedent's final return. 1040x 2010 form   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 1040x 2010 form However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 1040x 2010 form Higher standard deduction for age (65 or older). 1040x 2010 form   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040x 2010 form You are considered age 65 on the day before your 65th birthday. 1040x 2010 form Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 1040x 2010 form Higher standard deduction for blindness. 1040x 2010 form   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 1040x 2010 form You qualify for this benefit if you are totally or partly blind. 1040x 2010 form Not totally blind. 1040x 2010 form   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 1040x 2010 form   If your eye condition will never improve beyond these limits, the statement should include this fact. 1040x 2010 form You must keep the statement in your records. 1040x 2010 form   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 1040x 2010 form Spouse 65 or older or blind. 1040x 2010 form   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 1040x 2010 form    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 1040x 2010 form Example. 1040x 2010 form This example illustrates how to determine your standard deduction using Worksheet 4-1. 1040x 2010 form Bill and Lisa are filing a joint return for 2013. 1040x 2010 form Both are over age 65. 1040x 2010 form Neither is blind, and neither can be claimed as a dependent. 1040x 2010 form They do not itemize deductions, so they use Worksheet 4-1. 1040x 2010 form Because they are married filing jointly, they enter $12,200 on line 1. 1040x 2010 form They check the “No” box on line 2, so they also enter $12,200 on line 4. 1040x 2010 form Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 1040x 2010 form They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 1040x 2010 form Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 1040x 2010 form However, the standard deduction may be higher if the individual is 65 or older or blind. 1040x 2010 form If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 1040x 2010 form Worksheet 4-1. 1040x 2010 form 2013 Standard Deduction Worksheet Caution. 1040x 2010 form If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 1040x 2010 form If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 1040x 2010 form Put the total number of boxes checked in box c and go to line 1. 1040x 2010 form a. 1040x 2010 form You   Born before  January 2, 1949     Blind b. 1040x 2010 form Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 1040x 2010 form Total boxes checked             1. 1040x 2010 form Enter the amount shown below for your filing status. 1040x 2010 form               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 1040x 2010 form           2. 1040x 2010 form Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 1040x 2010 form Skip line 3; enter the amount from line 1 on line 4. 1040x 2010 form   Yes. 1040x 2010 form Go to line 3. 1040x 2010 form         3. 1040x 2010 form Is your earned income* more than $650?               Yes. 1040x 2010 form Add $350 to your earned income. 1040x 2010 form Enter the total   3. 1040x 2010 form         No. 1040x 2010 form Enter $1,000 4. 1040x 2010 form Enter the smaller of line 1 or line 3 4. 1040x 2010 form   5. 1040x 2010 form If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 1040x 2010 form Enter the result here. 1040x 2010 form Otherwise, enter -0- 5. 1040x 2010 form   6. 1040x 2010 form Add lines 4 and 5. 1040x 2010 form This is your standard deduction for 2013. 1040x 2010 form 6. 1040x 2010 form   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040x 2010 form It also includes any amount received as a scholarship that you must include in your income. 1040x 2010 form Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 1040x 2010 form Itemized Deductions Some individuals should itemize their deductions because it will save them money. 1040x 2010 form Others should itemize because they do not qualify for the standard deduction. 1040x 2010 form See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 1040x 2010 form You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 1040x 2010 form For more information, see Overall limitation, later. 1040x 2010 form Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 1040x 2010 form You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 1040x 2010 form 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 1040x 2010 form See the Schedule A (Form 1040) instructions for more information. 1040x 2010 form Overall limitation. 1040x 2010 form   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 1040x 2010 form  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 1040x 2010 form Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 1040x 2010 form Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 1040x 2010 form For more information, see the following discussions of selected items, which are presented in alphabetical order. 1040x 2010 form A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 1040x 2010 form Table 4-1. 1040x 2010 form Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040x 2010 form ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care 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 Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040x 2010 form ) Special education for mentally or physically disabled persons (see Publication 502) 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 (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water 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 pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040x 2010 form 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 (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 1040x 2010 form Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 1040x 2010 form 5% of your adjusted gross income if you or your spouse is age 65 or older). 1040x 2010 form What to include. 1040x 2010 form   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040x 2010 form If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040x 2010 form 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. 1040x 2010 form You can include medical expenses you charge to your credit card in the year the charge is made. 1040x 2010 form It does not matter when you actually pay the amount charged. 1040x 2010 form Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 1040x 2010 form Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 1040x 2010 form Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040x 2010 form Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 1040x 2010 form Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 1040x 2010 form Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040x 2010 form This is a personal expense that is not deductible. 1040x 2010 form However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040x 2010 form For more information, see Nursing Services , later. 1040x 2010 form Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040x 2010 form For more information, see Qualified long-term care services under Long-Term Care, later. 1040x 2010 form Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040x 2010 form This includes amounts paid for meals and lodging. 1040x 2010 form Also, see Meals and Lodging , later. 1040x 2010 form Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 1040x 2010 form Qualified long-term care services. 1040x 2010 form   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 1040x 2010 form Chronically ill individual. 1040x 2010 form    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 1040x 2010 form He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 1040x 2010 form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040x 2010 form He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040x 2010 form Maintenance and personal care services. 1040x 2010 form    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 1040x 2010 form Qualified long-term care insurance contracts. 1040x 2010 form   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040x 2010 form The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 1040x 2010 form   The amount of qualified long-term care premiums you can include is limited. 1040x 2010 form You can include the following as medical expenses on Schedule A (Form 1040). 1040x 2010 form Qualified long-term care premiums up to the following amounts. 1040x 2010 form Age 40 or under – $360. 1040x 2010 form Age 41 to 50 – $680. 1040x 2010 form Age 51 to 60 – $1,360. 1040x 2010 form Age 61 to 70 – $3,640. 1040x 2010 form Age 71 or over – $4,550. 1040x 2010 form Unreimbursed expenses for qualified long-term care services. 1040x 2010 form Note. 1040x 2010 form The limit on premiums is for each person. 1040x 2010 form Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 1040x 2010 form You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 1040x 2010 form You can include the cost of such lodging while away from home if all of the following requirements are met. 1040x 2010 form The lodging is primarily for, and essential to, medical care. 1040x 2010 form 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. 1040x 2010 form The lodging is not lavish or extravagant under the circumstances. 1040x 2010 form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040x 2010 form The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 1040x 2010 form You can include lodging for a person traveling with the person receiving the medical care. 1040x 2010 form 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. 1040x 2010 form (Meals are not included. 1040x 2010 form ) Nursing home. 1040x 2010 form   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 1040x 2010 form This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 1040x 2010 form   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040x 2010 form However, you can include in medical expenses the part of the cost that is for medical or nursing care. 1040x 2010 form Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040x 2010 form Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 1040x 2010 form 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. 1040x 2010 form The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 1040x 2010 form Medicare Part A. 1040x 2010 form   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 1040x 2010 form The payroll tax paid for Medicare Part A is not a medical expense. 1040x 2010 form If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 1040x 2010 form In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 1040x 2010 form Medicare Part B. 1040x 2010 form   Medicare Part B is a supplemental medical insurance. 1040x 2010 form Premiums you pay for Medicare Part B are a medical expense. 1040x 2010 form If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 1040x 2010 form If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 1040x 2010 form SSA. 1040x 2010 form gov, to find out your premium. 1040x 2010 form Medicare Part D. 1040x 2010 form   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 1040x 2010 form You can include as a medical expense premiums you pay for Medicare Part D. 1040x 2010 form Prepaid insurance premiums. 1040x 2010 form   Insurance premiums you pay before you are age 65 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). 1040x 2010 form Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040x 2010 form A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040x 2010 form You can also include amounts you pay for insulin. 1040x 2010 form Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040x 2010 form Imported medicines and drugs. 1040x 2010 form   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 1040x 2010 form Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040x 2010 form The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040x 2010 form This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 1040x 2010 form These services can be provided in your home or another care facility. 1040x 2010 form Generally, only the amount spent for nursing services is a medical expense. 1040x 2010 form If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 1040x 2010 form However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040x 2010 form See Maintenance and personal care services under Qualified long-term care services, earlier. 1040x 2010 form Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 1040x 2010 form See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 1040x 2010 form You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040x 2010 form Divide the food expense among the household members to find the cost of the attendant's food. 1040x 2010 form Then divide that cost in the same manner as in the preceding paragraph. 1040x 2010 form If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040x 2010 form This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040x 2010 form Employment taxes. 1040x 2010 form   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 1040x 2010 form If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 1040x 2010 form For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040x 2010 form Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040x 2010 form Car expenses. 1040x 2010 form    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040x 2010 form You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040x 2010 form   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 1040x 2010 form   You can also include parking fees and tolls. 1040x 2010 form You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040x 2010 form You can also include:    Bus, taxi, train, or plane fares or ambulance service, and 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. 1040x 2010 form Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 1040x 2010 form Prev  Up  Next   Home   More Online Publications