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2009 Tax Forms 1040

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2009 Tax Forms 1040

2009 tax forms 1040 Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 2009 tax forms 1040 How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics 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. 2009 tax forms 1040 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 2009 tax forms 1040 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 2009 tax forms 1040 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 2009 tax forms 1040 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 2009 tax forms 1040 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. 2009 tax forms 1040 Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 2009 tax forms 1040 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. 2009 tax forms 1040 (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 2009 tax forms 1040 ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2009 tax forms 1040 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. 2009 tax forms 1040 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. 2009 tax forms 1040 If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. 2009 tax forms 1040 S. 2009 tax forms 1040 Individual Income Tax Return, for the year in which you overlooked the expense. 2009 tax forms 1040 Do not claim the expense on this year's return. 2009 tax forms 1040 Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2009 tax forms 1040 You cannot include medical expenses that were paid by insurance companies or other sources. 2009 tax forms 1040 This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 2009 tax forms 1040 Separate returns. 2009 tax forms 1040   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. 2009 tax forms 1040 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. 2009 tax forms 1040 Community property states. 2009 tax forms 1040   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. 2009 tax forms 1040 Generally, each of you should include half the expenses. 2009 tax forms 1040 If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 2009 tax forms 1040 If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 2009 tax forms 1040 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. 2009 tax forms 1040 But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 2009 tax forms 1040 5% of your AGI. 2009 tax forms 1040 Example. 2009 tax forms 1040 You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 2009 tax forms 1040 You paid medical expenses of $2,500. 2009 tax forms 1040 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 2009 tax forms 1040 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. 2009 tax forms 1040 There are different rules for decedents and for individuals who are the subject of multiple support agreements. 2009 tax forms 1040 See Support claimed under a multiple support agreement , later under Qualifying Relative. 2009 tax forms 1040 Spouse You can include medical expenses you paid for your spouse. 2009 tax forms 1040 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. 2009 tax forms 1040 Example 1. 2009 tax forms 1040 Mary received medical treatment before she married Bill. 2009 tax forms 1040 Bill paid for the treatment after they married. 2009 tax forms 1040 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 2009 tax forms 1040 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 2009 tax forms 1040 Mary would include the amounts she paid during the year in her separate return. 2009 tax forms 1040 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 2009 tax forms 1040 Example 2. 2009 tax forms 1040 This year, John paid medical expenses for his wife Louise, who died last year. 2009 tax forms 1040 John married Belle this year and they file a joint return. 2009 tax forms 1040 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. 2009 tax forms 1040 Dependent You can include medical expenses you paid for your dependent. 2009 tax forms 1040 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. 2009 tax forms 1040 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 2009 tax forms 1040 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 2009 tax forms 1040 S. 2009 tax forms 1040 citizen or national or a resident of the United States, Canada, or Mexico. 2009 tax forms 1040 If your qualifying child was adopted, see Exception for adopted child , later. 2009 tax forms 1040 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. 2009 tax forms 1040 Exception for adopted child. 2009 tax forms 1040   If you are a U. 2009 tax forms 1040 S. 2009 tax forms 1040 citizen or 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. 2009 tax forms 1040 S. 2009 tax forms 1040 citizen or national, or a resident of the United States, Canada, or Mexico. 2009 tax forms 1040 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, other than to claim a refund. 2009 tax forms 1040 Adopted child. 2009 tax forms 1040   A legally adopted child is treated as your own child. 2009 tax forms 1040 This child includes a child lawfully placed with you for legal adoption. 2009 tax forms 1040   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. 2009 tax forms 1040   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. 2009 tax forms 1040   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. 2009 tax forms 1040    You may be able to take a credit for other expenses related to an adoption. 2009 tax forms 1040 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 2009 tax forms 1040 Child of divorced or separated parents. 2009 tax forms 1040   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. 2009 tax forms 1040 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. 2009 tax forms 1040 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 2009 tax forms 1040 Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or 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 any 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 taxpayer for 2013, and For whom you provided over half of the support in 2013. 2009 tax forms 1040 But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. 2009 tax forms 1040 Support claimed under a multiple support agreement. 2009 tax forms 1040   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. 2009 tax forms 1040 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. 2009 tax forms 1040   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 2009 tax forms 1040 However, you can include the entire unreimbursed amount you paid for medical expenses. 2009 tax forms 1040 Example. 2009 tax forms 1040 You and your three brothers each provide one-fourth of your mother's total support. 2009 tax forms 1040 Under a multiple support agreement, you treat your mother as your dependent. 2009 tax forms 1040 You paid all of her medical expenses. 2009 tax forms 1040 Your brothers repaid you for three-fourths of these expenses. 2009 tax forms 1040 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 2009 tax forms 1040 Your brothers cannot include any part of the expenses. 2009 tax forms 1040 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. 2009 tax forms 1040 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. 2009 tax forms 1040 This includes expenses for the decedent's spouse and dependents as well as for the decedent. 2009 tax forms 1040 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. 2009 tax forms 1040 The expenses must be paid within the 1-year period beginning with the day after the date of death. 2009 tax forms 1040 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. 2009 tax forms 1040 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. 2009 tax forms 1040 What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. 2009 tax forms 1040 Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. 2009 tax forms 1040 Example. 2009 tax forms 1040 John properly filed his 2012 income tax return. 2009 tax forms 1040 He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 2009 tax forms 1040 If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. 2009 tax forms 1040 The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 2009 tax forms 1040 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. 2009 tax forms 1040 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. 2009 tax forms 1040 What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 2009 tax forms 1040 The items are listed in alphabetical order. 2009 tax forms 1040 This list does not include all possible medical expenses. 2009 tax forms 1040 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 2009 tax forms 1040 Abortion You can include in medical expenses the amount you pay for a legal abortion. 2009 tax forms 1040 Acupuncture You can include in medical expenses the amount you pay for acupuncture. 2009 tax forms 1040 Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 2009 tax forms 1040 This includes meals and lodging provided by the center during treatment. 2009 tax forms 1040 You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. 2009 tax forms 1040 Ambulance You can include in medical expenses amounts you pay for ambulance service. 2009 tax forms 1040 Annual Physical Examination See Physical Examination , later. 2009 tax forms 1040 Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 2009 tax forms 1040 Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 2009 tax forms 1040 Bandages You can include in medical expenses the cost of medical supplies such as bandages. 2009 tax forms 1040 Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 2009 tax forms 1040 Body Scan You can include in medical expenses the cost of an electronic body scan. 2009 tax forms 1040 Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. 2009 tax forms 1040 Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 2009 tax forms 1040 Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. 2009 tax forms 1040 See Cosmetic Surgery , later. 2009 tax forms 1040 Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. 2009 tax forms 1040 The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 2009 tax forms 1040 The cost of the improvement is reduced by the increase in the value of your property. 2009 tax forms 1040 The difference is a medical expense. 2009 tax forms 1040 If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 2009 tax forms 1040 Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. 2009 tax forms 1040 These improvements include, but are not limited to, the following items. 2009 tax forms 1040 Constructing entrance or exit ramps for your home. 2009 tax forms 1040 Widening doorways at entrances or exits to your home. 2009 tax forms 1040 Widening or otherwise modifying hallways and interior doorways. 2009 tax forms 1040 Installing railings, support bars, or other modifications to bathrooms. 2009 tax forms 1040 Lowering or modifying kitchen cabinets and equipment. 2009 tax forms 1040 Moving or modifying electrical outlets and fixtures. 2009 tax forms 1040 Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 2009 tax forms 1040 Modifying fire alarms, smoke detectors, and other warning systems. 2009 tax forms 1040 Modifying stairways. 2009 tax forms 1040 Adding handrails or grab bars anywhere (whether or not in bathrooms). 2009 tax forms 1040 Modifying hardware on doors. 2009 tax forms 1040 Modifying areas in front of entrance and exit doorways. 2009 tax forms 1040 Grading the ground to provide access to the residence. 2009 tax forms 1040 Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 2009 tax forms 1040 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2009 tax forms 1040 Capital expense worksheet. 2009 tax forms 1040   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 2009 tax forms 1040 Worksheet A. 2009 tax forms 1040 Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 2009 tax forms 1040 1. 2009 tax forms 1040 Enter the amount you paid for the home improvement 1. 2009 tax forms 1040   2. 2009 tax forms 1040 Enter the value of your home immediately after the improvement 2. 2009 tax forms 1040       3. 2009 tax forms 1040 Enter the value of your home immediately before the improvement 3. 2009 tax forms 1040       4. 2009 tax forms 1040 Subtract line 3 from line 2. 2009 tax forms 1040 This is the increase in the value of your home due to the improvement 4. 2009 tax forms 1040     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 2009 tax forms 1040       • If line 4 is less than line 1, go to line 5. 2009 tax forms 1040     5. 2009 tax forms 1040 Subtract line 4 from line 1. 2009 tax forms 1040 These are your medical expenses due to the home improvement 5. 2009 tax forms 1040   Operation and upkeep. 2009 tax forms 1040   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. 2009 tax forms 1040 This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 2009 tax forms 1040 Improvements to property rented by a person with a disability. 2009 tax forms 1040   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. 2009 tax forms 1040 Example. 2009 tax forms 1040 John has arthritis and a heart condition. 2009 tax forms 1040 He cannot climb stairs or get into a bathtub. 2009 tax forms 1040 On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 2009 tax forms 1040 The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 2009 tax forms 1040 John can include in medical expenses the entire amount he paid. 2009 tax forms 1040 Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. 2009 tax forms 1040 Special design. 2009 tax forms 1040   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 2009 tax forms 1040 Cost of operation. 2009 tax forms 1040   The includible costs of using a car for medical reasons are explained under Transportation , later. 2009 tax forms 1040 Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 2009 tax forms 1040 Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 2009 tax forms 1040 Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 2009 tax forms 1040 You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 2009 tax forms 1040 See Eyeglasses and Eye Surgery , later. 2009 tax forms 1040 Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 2009 tax forms 1040 Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 2009 tax forms 1040 Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. 2009 tax forms 1040 Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 2009 tax forms 1040 But see Teeth Whitening under What Expenses Are Not Includible, later. 2009 tax forms 1040 Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 2009 tax forms 1040 Example. 2009 tax forms 1040 You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 2009 tax forms 1040 You can include the cost of the blood sugar test kit in your medical expenses. 2009 tax forms 1040 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. 2009 tax forms 1040 (See Publication 503, Child and Dependent Care Expenses. 2009 tax forms 1040 ) 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. 2009 tax forms 1040 Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 2009 tax forms 1040 This includes meals and lodging at the center during treatment. 2009 tax forms 1040 Drugs See Medicines , later. 2009 tax forms 1040 Eye Exam You can include in medical expenses the amount you pay for eye examinations. 2009 tax forms 1040 Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 2009 tax forms 1040 See Contact Lenses , earlier, for more information. 2009 tax forms 1040 Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. 2009 tax forms 1040 Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 2009 tax forms 1040 Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 2009 tax forms 1040 Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 2009 tax forms 1040 Founder's Fee See Lifetime Care—Advance Payments , later. 2009 tax forms 1040 Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. 2009 tax forms 1040 In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. 2009 tax forms 1040 Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. 2009 tax forms 1040 Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. 2009 tax forms 1040 These amounts are treated as medical insurance premiums. 2009 tax forms 1040 See Insurance Premiums , later. 2009 tax forms 1040 Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 2009 tax forms 1040 Home Care See Nursing Services , later. 2009 tax forms 1040 Home Improvements See Capital Expenses , earlier. 2009 tax forms 1040 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. 2009 tax forms 1040 This includes amounts paid for meals and lodging. 2009 tax forms 1040 Also see Lodging , later. 2009 tax forms 1040 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2009 tax forms 1040 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). 2009 tax forms 1040 See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 2009 tax forms 1040 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. 2009 tax forms 1040 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 2009 tax forms 1040 Health coverage tax credit. 2009 tax forms 1040   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. 2009 tax forms 1040 When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. 2009 tax forms 1040 S. 2009 tax forms 1040 Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2009 tax forms 1040 Employer-Sponsored Health Insurance Plan 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 on your Form W-2, Wage and Tax Statement. 2009 tax forms 1040 Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. 2009 tax forms 1040 Example. 2009 tax forms 1040 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 2009 tax forms 1040 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 2009 tax forms 1040 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. 2009 tax forms 1040 Long-term care services. 2009 tax forms 1040   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. 2009 tax forms 1040 This amount will be reported as wages on your Form W-2. 2009 tax forms 1040 Retired public safety officers. 2009 tax forms 1040   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. 2009 tax forms 1040 This applies only to distributions that would otherwise be included in income. 2009 tax forms 1040 Health reimbursement arrangement (HRA). 2009 tax forms 1040   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 2009 tax forms 1040 This is because an HRA is funded solely by the employer. 2009 tax forms 1040 Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 2009 tax forms 1040 The payroll tax paid for Medicare A is not a medical expense. 2009 tax forms 1040 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. 2009 tax forms 1040 In this situation you can include the premiums you paid for Medicare A as a medical expense. 2009 tax forms 1040 Medicare B Medicare B is a supplemental medical insurance. 2009 tax forms 1040 Premiums you pay for Medicare B are a medical expense. 2009 tax forms 1040 Check the information you received from the Social Security Administration to find out your premium. 2009 tax forms 1040 Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 2009 tax forms 1040 You can include as a medical expense premiums you pay for Medicare D. 2009 tax forms 1040 Prepaid Insurance Premiums 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). 2009 tax forms 1040 Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 2009 tax forms 1040 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. 2009 tax forms 1040 You can include this cost of continuing participation in the health plan as a medical expense. 2009 tax forms 1040 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. 2009 tax forms 1040 You cannot include this cost of continuing participation in that health plan as a medical expense. 2009 tax forms 1040 Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. 2009 tax forms 1040 , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. 2009 tax forms 1040 Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 2009 tax forms 1040 Coverage for nondependents. 2009 tax forms 1040   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. 2009 tax forms 1040 However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. 2009 tax forms 1040  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. 2009 tax forms 1040 Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. 2009 tax forms 1040 Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 2009 tax forms 1040 Lactation Expenses See Breast Pumps and Supplies , earlier. 2009 tax forms 1040 Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. 2009 tax forms 1040 These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 2009 tax forms 1040 The cost of repainting the scraped area is not a medical expense. 2009 tax forms 1040 If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 2009 tax forms 1040 See Capital Expenses , earlier. 2009 tax forms 1040 Do not include the cost of painting the wallboard as a medical expense. 2009 tax forms 1040 Learning Disability See Special Education , later. 2009 tax forms 1040 Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 2009 tax forms 1040 However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. 2009 tax forms 1040 Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. 2009 tax forms 1040 The part of the payment you include is the amount properly allocable to medical care. 2009 tax forms 1040 The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. 2009 tax forms 1040 You can use a statement from the retirement home to prove the amount properly allocable to medical care. 2009 tax forms 1040 The statement must be based either on the home's prior experience or on information from a comparable home. 2009 tax forms 1040 Dependents with disabilities. 2009 tax forms 1040   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. 2009 tax forms 1040 The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 2009 tax forms 1040 Payments for future medical care. 2009 tax forms 1040   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 2009 tax forms 1040 This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 2009 tax forms 1040 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 receive medical care. 2009 tax forms 1040 See Nursing Home , later. 2009 tax forms 1040 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 2009 tax forms 1040 You can include the cost of such lodging while away from home if all of the following requirements are met. 2009 tax forms 1040 The lodging is primarily for and essential to medical care. 2009 tax forms 1040 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. 2009 tax forms 1040 The lodging is not lavish or extravagant under the circumstances. 2009 tax forms 1040 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2009 tax forms 1040 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 2009 tax forms 1040 You can include lodging for a person traveling with the person receiving the medical care. 2009 tax forms 1040 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. 2009 tax forms 1040 Meals are not included. 2009 tax forms 1040 Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. 2009 tax forms 1040 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. 2009 tax forms 1040 Qualified Long-Term Care Services 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 pursuant to a plan of care prescribed by a licensed health care practitioner. 2009 tax forms 1040 Chronically ill individual. 2009 tax forms 1040   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. 2009 tax forms 1040 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. 2009 tax forms 1040 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2009 tax forms 1040 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2009 tax forms 1040 Maintenance and personal care services. 2009 tax forms 1040    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). 2009 tax forms 1040 Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2009 tax forms 1040 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. 2009 tax forms 1040 The amount of qualified long-term care premiums you can include is limited. 2009 tax forms 1040 You can include the following as medical expenses on Schedule A (Form 1040). 2009 tax forms 1040 Qualified long-term care premiums up to the following amounts. 2009 tax forms 1040 Age 40 or under – $360. 2009 tax forms 1040 Age 41 to 50 – $680. 2009 tax forms 1040 Age 51 to 60 – $1,360. 2009 tax forms 1040 Age 61 to 70 – $3,640. 2009 tax forms 1040 Age 71 or over – $4,550. 2009 tax forms 1040 Unreimbursed expenses for qualified long-term care services. 2009 tax forms 1040 Note. 2009 tax forms 1040 The limit on premiums is for each person. 2009 tax forms 1040 Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. 2009 tax forms 1040 Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. 2009 tax forms 1040 You cannot include in medical expenses the cost of meals that are not part of inpatient care. 2009 tax forms 1040 Also see Weight-Loss Program and Nutritional Supplements , later. 2009 tax forms 1040 Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. 2009 tax forms 1040 The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 2009 tax forms 1040 The majority of the time spent at the conference must be spent attending sessions on medical information. 2009 tax forms 1040 The cost of meals and lodging while attending the conference is not deductible as a medical expense. 2009 tax forms 1040 Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. 2009 tax forms 1040 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2009 tax forms 1040 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2009 tax forms 1040 You can also include amounts you pay for insulin. 2009 tax forms 1040 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2009 tax forms 1040 Imported medicines and drugs. 2009 tax forms 1040   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 2009 tax forms 1040 Nursing Home 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. 2009 tax forms 1040 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 2009 tax forms 1040 Do not include the cost of meals and lodging if the reason for being in the home is personal. 2009 tax forms 1040 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 2009 tax forms 1040 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2009 tax forms 1040 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2009 tax forms 1040 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. 2009 tax forms 1040 These services can be provided in your home or another care facility. 2009 tax forms 1040 Generally, only the amount spent for nursing services is a medical expense. 2009 tax forms 1040 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. 2009 tax forms 1040 For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 2009 tax forms 1040 She spends 10% of her time doing household services such as washing dishes and laundry. 2009 tax forms 1040 You can include only $270 per week as medical expenses. 2009 tax forms 1040 The $30 (10% × $300) allocated to household services cannot be included. 2009 tax forms 1040 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 tax forms 1040 See Maintenance and personal care services under Long-Term Care, earlier. 2009 tax forms 1040 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. 2009 tax forms 1040 See Publication 503. 2009 tax forms 1040 You can also include in medical expenses part of the amount you pay for that attendant's meals. 2009 tax forms 1040 Divide the food expense among the household members to find the cost of the attendant's food. 2009 tax forms 1040 Then divide that cost in the same manner as in the preceding paragraph. 2009 tax forms 1040 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2009 tax forms 1040 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2009 tax forms 1040 Employment taxes. 2009 tax forms 1040   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. 2009 tax forms 1040 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. 2009 tax forms 1040 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2009 tax forms 1040 Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 2009 tax forms 1040 See Cosmetic Surgery under What Expenses Are Not Includible, later. 2009 tax forms 1040 Optometrist See Eyeglasses , earlier. 2009 tax forms 1040 Organ Donors See Transplants , later. 2009 tax forms 1040 Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 2009 tax forms 1040 Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 2009 tax forms 1040 Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 2009 tax forms 1040 You do not have to be ill at the time of the examination. 2009 tax forms 1040 Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. 2009 tax forms 1040 Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 2009 tax forms 1040 Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 2009 tax forms 1040 This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 2009 tax forms 1040 See Psychoanalysis, next, and Transportation , later. 2009 tax forms 1040 Psychoanalysis You can include in medical expenses payments for psychoanalysis. 2009 tax forms 1040 However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 2009 tax forms 1040 Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 2009 tax forms 1040 Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. 2009 tax forms 1040 You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. 2009 tax forms 1040 A doctor must recommend that the child attend the school. 2009 tax forms 1040 Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. 2009 tax forms 1040 Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. 2009 tax forms 1040 Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). 2009 tax forms 1040 Also see Vasectomy , later. 2009 tax forms 1040 Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 2009 tax forms 1040 However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. 2009 tax forms 1040 Surgery See Operations , earlier. 2009 tax forms 1040 Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. 2009 tax forms 1040 This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 2009 tax forms 1040 You can also include the cost of repairing the equipment. 2009 tax forms 1040 Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. 2009 tax forms 1040 This may be the cost of an adapter that attaches to a regular set. 2009 tax forms 1040 It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. 2009 tax forms 1040 Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 2009 tax forms 1040 Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. 2009 tax forms 1040 This includes transportation. 2009 tax forms 1040 You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 2009 tax forms 1040 This includes transportation. 2009 tax forms 1040 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2009 tax forms 1040 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. 2009 tax forms 1040 Car expenses. 2009 tax forms 1040   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2009 tax forms 1040 You cannot include depreciation, insurance, general repair, or maintenance expenses. 2009 tax forms 1040   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. 2009 tax forms 1040    You can also include parking fees and tolls. 2009 tax forms 1040 You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 2009 tax forms 1040 Example. 2009 tax forms 1040 In 2013, Bill Jones drove 2,800 miles for medical reasons. 2009 tax forms 1040 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 2009 tax forms 1040 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 2009 tax forms 1040 He figures the actual expenses first. 2009 tax forms 1040 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 2009 tax forms 1040 He then figures the standard mileage amount. 2009 tax forms 1040 He multiplies 2,800 miles by 24 cents a mile for a total of $672. 2009 tax forms 1040 He then adds the $100 tolls and parking for a total of $772. 2009 tax forms 1040 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. 2009 tax forms 1040 Transportation expenses you cannot include. 2009 tax forms 1040    You cannot include in medical expenses the cost of transportation in the following situations. 2009 tax forms 1040 Going to and from work, even if your condition requires an unusual means of transportation. 2009 tax forms 1040 Travel for purely personal reasons to another city for an operation or other medical care. 2009 tax forms 1040 Travel that is merely for the general improvement of one's health. 2009 tax forms 1040 The costs of operating a specially equipped car for other than medical reasons. 2009 tax forms 1040 Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. 2009 tax forms 1040 You may be able to include up to $50 for each night for each person. 2009 tax forms 1040 You can include lodging for a person traveling with the person receiving the medical care. 2009 tax forms 1040 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. 2009 tax forms 1040 Meals are not included. 2009 tax forms 1040 See Lodging , earlier. 2009 tax forms 1040 You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. 2009 tax forms 1040 However, see Medical Conferences , earlier. 2009 tax forms 1040 Tuition Under special circumstances, you can include charges for tuition in medical expenses. 2009 tax forms 1040 See Special Education , earlier. 2009 tax forms 1040 You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. 2009 tax forms 1040 Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 2009 tax forms 1040 Vision Correction Surgery See Eye Surgery , earlier. 2009 tax forms 1040 Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 2009 tax forms 1040 This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 2009 tax forms 1040 You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. 2009 tax forms 1040 You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 2009 tax forms 1040 You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. 2009 tax forms 1040 The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. 2009 tax forms 1040 See also Weight-Loss Program under What Expenses Are Not Includible, later. 2009 tax forms 1040 Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. 2009 tax forms 1040 The cost of operating and maintaining the wheelchair is also a medical expense. 2009 tax forms 1040 Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. 2009 tax forms 1040 X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 2009 tax forms 1040 What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 2009 tax forms 1040 The items are listed in alphabetical order. 2009 tax forms 1040 Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. 2009 tax forms 1040 Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 2009 tax forms 1040 Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 2009 tax forms 1040 ), even if such substances are legalized by state law. 2009 tax forms 1040 Such substances are not legal under federal law and cannot be included in medical expenses. 2009 tax forms 1040 Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 2009 tax forms 1040 This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. 2009 tax forms 1040 You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 2009 tax forms 1040 You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. 2009 tax forms 1040 Example. 2009 tax forms 1040 An individual undergoes surgery that removes a breast as part of treatment for cancer. 2009 tax forms 1040 She pays a surgeon to reconstruct the breast. 2009 tax forms 1040 The surgery to reconstruct the breast corrects a deformity directly related to the disease. 2009 tax forms 1040 The cost of the surgery is includible in her medical expenses. 2009 tax forms 1040 Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 2009 tax forms 1040 , even if they are recommended by a doctor, if they are only for the improvement of general health. 2009 tax forms 1040 Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. 2009 tax forms 1040 Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 2009 tax forms 1040 Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. 2009 tax forms 1040 Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 2009 tax forms 1040 Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 2009 tax forms 1040 This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. 2009 tax forms 1040 Hair Transplant See Cosmetic Surgery , earlier. 2009 tax forms 1040 Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. 2009 tax forms 1040 You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 2009 tax forms 1040 Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. 2009 tax forms 1040 For more information, see Health Coverage Tax Credit , later. 2009 tax forms 1040 Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 2009 tax forms 1040 Contributions to health savings accounts are deducted separately. 2009 tax forms 1040 See Publication 969. 2009 tax forms 1040 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2009 tax forms 1040 This is a personal expense that is not deductible. 2009 tax forms 1040 However, you may be able to include certain expenses paid to a person providing nursing-type services. 2009 tax forms 1040 For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 2009 tax forms 1040 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 tax forms 1040 For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 2009 tax forms 1040 Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. 2009 tax forms 1040 Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 2009 tax forms 1040 Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 2009 tax forms 1040 Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 2009 tax forms 1040 You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 2009 tax forms 1040 You also cannot use other funds equal to the amount of the distribution and include the expenses. 2009 tax forms 1040 For more information on Archer MSAs, see Publication 969. 2009 tax forms 1040 Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. 2009 tax forms 1040 You can only include the cost of a drug that was imported legally. 2009 tax forms 1040 For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 2009 tax forms 1040 You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. 2009 tax forms 1040 Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2009 tax forms 1040 Example. 2009 tax forms 1040 Your doctor recommends that you take aspirin. 2009 tax forms 1040 Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 2009 tax forms 1040 Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 2009 tax forms 1040 unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 2009 tax forms 1040 Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 2009 tax forms 1040 Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. 2009 tax forms 1040 For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 2009 tax forms 1040 In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. 2009 tax forms 1040 You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. 2009 tax forms 1040 (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 2009 tax forms 1040 ) Swimming Lessons See Dancing Lessons , earlier. 2009 tax forms 1040 Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 2009 tax forms 1040 See Cosmetic Surgery , earlier. 2009 tax forms 1040 Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. 2009 tax forms 1040 Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. 2009 tax forms 1040 You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 2009 tax forms 1040 If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. 2009 tax forms 1040 Also, you cannot include membership dues in a gym, health club, or spa. 2009 tax forms 1040 You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 2009 tax forms 1040 See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 2009 tax forms 1040 How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. 2009 tax forms 1040 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. 2009 tax forms 1040 This includes payments from Medicare. 2009 tax forms 1040 Even if a policy provides reimbursement only for 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. 2009 tax forms 1040 Example. 2009 tax forms 1040 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 2009 tax forms 1040 The insurance you receive for the hospital and doctors' bills is more than their charges. 2009 tax forms 1040 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. 2009 tax forms 1040 Health reimbursement arrange
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The 2009 Tax Forms 1040

2009 tax forms 1040 Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 2009 tax forms 1040  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 2009 tax forms 1040 The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 2009 tax forms 1040 ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 2009 tax forms 1040 R. 2009 tax forms 1040 B. 2009 tax forms 1040 553. 2009 tax forms 1040 Prop. 2009 tax forms 1040 Regs. 2009 tax forms 1040 on Good Faith Determinations. 2009 tax forms 1040 New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2009 tax forms 1040  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 2009 tax forms 1040 On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 2009 tax forms 1040 See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 2009 tax forms 1040 Reg. 2009 tax forms 1040 38148. 2009 tax forms 1040 On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 2009 tax forms 1040 The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 2009 tax forms 1040 See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 2009 tax forms 1040 Reg. 2009 tax forms 1040 20,523. 2009 tax forms 1040 Timing of when an Organization is exempt for Federal Tax Purposes. 2009 tax forms 1040  As noted in section 2. 2009 tax forms 1040 03(4) of Revenue Procedure 2013-9, 2013-2 I. 2009 tax forms 1040 R. 2009 tax forms 1040 B. 2009 tax forms 1040 267, the provisions in section 11. 2009 tax forms 1040 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 2009 tax forms 1040 Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 2009 tax forms 1040 In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 2009 tax forms 1040 The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 2009 tax forms 1040 Section 11. 2009 tax forms 1040 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 2009 tax forms 1040 Exempt Organizations Select Check. 2009 tax forms 1040  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 2009 tax forms 1040 It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 2009 tax forms 1040 Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 2009 tax forms 1040 Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 2009 tax forms 1040 Have filed a Form 990-N (e-Postcard) annual electronic notice. 2009 tax forms 1040  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 2009 tax forms 1040 See also Revenue Procedure 2011-33, 2011-25 I. 2009 tax forms 1040 R. 2009 tax forms 1040 B. 2009 tax forms 1040 887. 2009 tax forms 1040 Future developments. 2009 tax forms 1040 . 2009 tax forms 1040  The IRS has created a page on IRS. 2009 tax forms 1040 gov for information about Publication 557, at www. 2009 tax forms 1040 irs. 2009 tax forms 1040 gov/pub557. 2009 tax forms 1040 Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 2009 tax forms 1040 Reminders The Patient Protection and Affordable Care Act (ACA). 2009 tax forms 1040   The ACA added several new laws. 2009 tax forms 1040 This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 2009 tax forms 1040 For more information, go to IRS. 2009 tax forms 1040 gov and select Affordable Care Act Tax Provisions. 2009 tax forms 1040 Electronic filing requirement for large organizations. 2009 tax forms 1040  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 2009 tax forms 1040 For more information, go to e-file for Charities and Non-Profits. 2009 tax forms 1040 Section 501(c)(15) gross receipts. 2009 tax forms 1040   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 2009 tax forms 1040 See Notice 2006-42, 2006-19 I. 2009 tax forms 1040 R. 2009 tax forms 1040 B. 2009 tax forms 1040 878, Notice 2006-42. 2009 tax forms 1040 Prohibited tax shelter transactions. 2009 tax forms 1040  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 2009 tax forms 1040 See T. 2009 tax forms 1040 D. 2009 tax forms 1040 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 2009 tax forms 1040 R. 2009 tax forms 1040 B. 2009 tax forms 1040 242. 2009 tax forms 1040 See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 2009 tax forms 1040 Pension Protection Act of 2006 tax changes. 2009 tax forms 1040  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 2009 tax forms 1040 Unless otherwise noted, most of the changes became effective on August 17, 2006. 2009 tax forms 1040 For key provisions, go to The Pension Protection Act of 2006. 2009 tax forms 1040 Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 2009 tax forms 1040 There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 2009 tax forms 1040 There are additional standards for credit counseling organizations. 2009 tax forms 1040 The definition of convention or association of churches has been modified. 2009 tax forms 1040 Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 2009 tax forms 1040 The requirements of disclosure to state officials relating to exempt organizations has been modified. 2009 tax forms 1040 There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 2009 tax forms 1040 There are new excise taxes on prohibited tax shelter transactions. 2009 tax forms 1040 There is a modification of recordkeeping requirements for certain charitable contributions. 2009 tax forms 1040 Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 2009 tax forms 1040 It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 2009 tax forms 1040 To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 2009 tax forms 1040 Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 2009 tax forms 1040 Section 501(c) organizations are covered in this publication. 2009 tax forms 1040 Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 2009 tax forms 1040 Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 2009 tax forms 1040 Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 2009 tax forms 1040 Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 2009 tax forms 1040 Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 2009 tax forms 1040 Organizations not discussed in this publication. 2009 tax forms 1040   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 2009 tax forms 1040 These organizations (and the Code sections that apply to them) are as follows. 2009 tax forms 1040 Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 2009 tax forms 1040   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 2009 tax forms 1040 If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 2009 tax forms 1040 For telephone assistance, call 1-877-829-5500. 2009 tax forms 1040   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 2009 tax forms 1040 If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 2009 tax forms 1040 Organization Reference Chart. 2009 tax forms 1040   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 2009 tax forms 1040 It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 2009 tax forms 1040 It also describes each type of qualifying organization and the general nature of its activities. 2009 tax forms 1040   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 2009 tax forms 1040 Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 2009 tax forms 1040 Check the IRS website, IRS. 2009 tax forms 1040 gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 2009 tax forms 1040 irs. 2009 tax forms 1040 gov/charities/index. 2009 tax forms 1040 html. 2009 tax forms 1040 Comments and suggestions. 2009 tax forms 1040   We welcome your comments about this publication and your suggestions for future editions. 2009 tax forms 1040   You can e-mail us while visiting our website at IRS. 2009 tax forms 1040 gov. 2009 tax forms 1040   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 tax forms 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 tax forms 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 tax forms 1040   If you wish telephone assistance, please call 1-877-829-5500. 2009 tax forms 1040 This toll-free telephone service is available Monday through Friday. 2009 tax forms 1040 Prev  Up  Next   Home   More Online Publications