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Amend Tax Form

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Amend Tax Form

Amend tax form 2. Amend tax form   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. Amend tax form Nonelective contributions only. Amend tax form Elective deferrals and nonelective contributions. Amend tax form When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). Amend tax form This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. Amend tax form Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. Amend tax form The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). Amend tax form How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. Amend tax form Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. Amend tax form Which limit applies. Amend tax form   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. Amend tax form Elective deferrals only. Amend tax form   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. Amend tax form Your MAC is the lesser of the two limits. Amend tax form Nonelective contributions only. Amend tax form   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. Amend tax form Your MAC is the limit on annual additions. Amend tax form Elective deferrals and nonelective contributions. Amend tax form   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. Amend tax form Your MAC is the limit on the annual additions. Amend tax form   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. Amend tax form Worksheets. Amend tax form   Worksheets are available in chapter 9 to help you figure your MAC. Amend tax form When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. Amend tax form This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. Amend tax form In some cases, this will allow you to avoid penalties and additional taxes. Amend tax form See chapter 7. Amend tax form Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. Amend tax form If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. Amend tax form By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. Amend tax form Prev  Up  Next   Home   More Online Publications
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The Amend Tax Form

Amend tax form Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Amend tax form 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. Amend tax form These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Amend tax form They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Amend tax form Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Amend tax form They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Amend tax form 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. Amend tax form Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Amend tax form 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. Amend tax form (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Amend tax form ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Amend tax 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. Amend tax form 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. Amend tax form 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. Amend tax form S. Amend tax form Individual Income Tax Return, for the year in which you overlooked the expense. Amend tax form Do not claim the expense on this year's return. Amend tax form 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. Amend tax form You cannot include medical expenses that were paid by insurance companies or other sources. Amend tax form This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Amend tax form Separate returns. Amend tax form   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. Amend tax form 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. Amend tax form Community property states. Amend tax form   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. Amend tax form Generally, each of you should include half the expenses. Amend tax form If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Amend tax form If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Amend tax form 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. Amend tax form 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. Amend tax form 5% of your AGI. Amend tax form Example. Amend tax form You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Amend tax form You paid medical expenses of $2,500. Amend tax form You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Amend tax form 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. Amend tax form There are different rules for decedents and for individuals who are the subject of multiple support agreements. Amend tax form See Support claimed under a multiple support agreement , later under Qualifying Relative. Amend tax form Spouse You can include medical expenses you paid for your spouse. Amend tax form 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. Amend tax form Example 1. Amend tax form Mary received medical treatment before she married Bill. Amend tax form Bill paid for the treatment after they married. Amend tax form Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Amend tax form If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Amend tax form Mary would include the amounts she paid during the year in her separate return. Amend tax form If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Amend tax form Example 2. Amend tax form This year, John paid medical expenses for his wife Louise, who died last year. Amend tax form John married Belle this year and they file a joint return. Amend tax form 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. Amend tax form Dependent You can include medical expenses you paid for your dependent. Amend tax form 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. Amend tax form A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Amend tax form The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Amend tax form S. Amend tax form citizen or national or a resident of the United States, Canada, or Mexico. Amend tax form If your qualifying child was adopted, see Exception for adopted child , later. Amend tax form 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. Amend tax form Exception for adopted child. Amend tax form   If you are a U. Amend tax form S. Amend tax form 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. Amend tax form S. Amend tax form citizen or national, or a resident of the United States, Canada, or Mexico. Amend tax form 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. Amend tax form Adopted child. Amend tax form   A legally adopted child is treated as your own child. Amend tax form This child includes a child lawfully placed with you for legal adoption. Amend tax form   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. Amend tax form   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. Amend tax form   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. Amend tax form    You may be able to take a credit for other expenses related to an adoption. Amend tax form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Amend tax form Child of divorced or separated parents. Amend tax form   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. Amend tax form 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. Amend tax form This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Amend tax form 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. Amend tax form 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. Amend tax form Support claimed under a multiple support agreement. Amend tax form   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. Amend tax form 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. Amend tax form   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Amend tax form However, you can include the entire unreimbursed amount you paid for medical expenses. Amend tax form Example. Amend tax form You and your three brothers each provide one-fourth of your mother's total support. Amend tax form Under a multiple support agreement, you treat your mother as your dependent. Amend tax form You paid all of her medical expenses. Amend tax form Your brothers repaid you for three-fourths of these expenses. Amend tax form In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Amend tax form Your brothers cannot include any part of the expenses. Amend tax form 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. Amend tax form 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. Amend tax form This includes expenses for the decedent's spouse and dependents as well as for the decedent. Amend tax form 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. Amend tax form The expenses must be paid within the 1-year period beginning with the day after the date of death. Amend tax form 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. Amend tax form 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. Amend tax form 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. Amend tax form 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. Amend tax form Example. Amend tax form John properly filed his 2012 income tax return. Amend tax form He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Amend tax form 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. Amend tax form The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Amend tax form 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. Amend tax form 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. Amend tax form What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Amend tax form The items are listed in alphabetical order. Amend tax form This list does not include all possible medical expenses. Amend tax form To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Amend tax form Abortion You can include in medical expenses the amount you pay for a legal abortion. Amend tax form Acupuncture You can include in medical expenses the amount you pay for acupuncture. Amend tax form Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Amend tax form This includes meals and lodging provided by the center during treatment. Amend tax form 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. Amend tax form Ambulance You can include in medical expenses amounts you pay for ambulance service. Amend tax form Annual Physical Examination See Physical Examination , later. Amend tax form Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Amend tax form Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Amend tax form Bandages You can include in medical expenses the cost of medical supplies such as bandages. Amend tax form Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Amend tax form Body Scan You can include in medical expenses the cost of an electronic body scan. Amend tax form 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. Amend tax form Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Amend tax form 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. Amend tax form See Cosmetic Surgery , later. Amend tax form 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. Amend tax form The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Amend tax form The cost of the improvement is reduced by the increase in the value of your property. Amend tax form The difference is a medical expense. Amend tax form If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Amend tax form 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. Amend tax form These improvements include, but are not limited to, the following items. Amend tax form Constructing entrance or exit ramps for your home. Amend tax form Widening doorways at entrances or exits to your home. Amend tax form Widening or otherwise modifying hallways and interior doorways. Amend tax form Installing railings, support bars, or other modifications to bathrooms. Amend tax form Lowering or modifying kitchen cabinets and equipment. Amend tax form Moving or modifying electrical outlets and fixtures. Amend tax form Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Amend tax form Modifying fire alarms, smoke detectors, and other warning systems. Amend tax form Modifying stairways. Amend tax form Adding handrails or grab bars anywhere (whether or not in bathrooms). Amend tax form Modifying hardware on doors. Amend tax form Modifying areas in front of entrance and exit doorways. Amend tax form Grading the ground to provide access to the residence. Amend tax form Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Amend tax form Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Amend tax form Capital expense worksheet. Amend tax form   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Amend tax form Worksheet A. Amend tax form Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Amend tax form 1. Amend tax form Enter the amount you paid for the home improvement 1. Amend tax form   2. Amend tax form Enter the value of your home immediately after the improvement 2. Amend tax form       3. Amend tax form Enter the value of your home immediately before the improvement 3. Amend tax form       4. Amend tax form Subtract line 3 from line 2. Amend tax form This is the increase in the value of your home due to the improvement 4. Amend tax form     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Amend tax form       • If line 4 is less than line 1, go to line 5. Amend tax form     5. Amend tax form Subtract line 4 from line 1. Amend tax form These are your medical expenses due to the home improvement 5. Amend tax form   Operation and upkeep. Amend tax form   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. Amend tax form This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Amend tax form Improvements to property rented by a person with a disability. Amend tax form   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. Amend tax form Example. Amend tax form John has arthritis and a heart condition. Amend tax form He cannot climb stairs or get into a bathtub. Amend tax form On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Amend tax form The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Amend tax form John can include in medical expenses the entire amount he paid. Amend tax form 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. Amend tax form Special design. Amend tax form   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Amend tax form Cost of operation. Amend tax form   The includible costs of using a car for medical reasons are explained under Transportation , later. Amend tax form Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Amend tax form Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Amend tax form Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Amend tax form You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Amend tax form See Eyeglasses and Eye Surgery , later. Amend tax form Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Amend tax form Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Amend tax form 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. Amend tax form Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Amend tax form But see Teeth Whitening under What Expenses Are Not Includible, later. Amend tax form Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Amend tax form Example. Amend tax form You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Amend tax form You can include the cost of the blood sugar test kit in your medical expenses. Amend tax form 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. Amend tax form (See Publication 503, Child and Dependent Care Expenses. Amend tax form ) 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. Amend tax form Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Amend tax form This includes meals and lodging at the center during treatment. Amend tax form Drugs See Medicines , later. Amend tax form Eye Exam You can include in medical expenses the amount you pay for eye examinations. Amend tax form Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Amend tax form See Contact Lenses , earlier, for more information. Amend tax form 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. Amend tax form Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Amend tax form Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Amend tax form Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Amend tax form Founder's Fee See Lifetime Care—Advance Payments , later. Amend tax form 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. Amend tax form 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. Amend tax form 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. Amend tax form 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. Amend tax form These amounts are treated as medical insurance premiums. Amend tax form See Insurance Premiums , later. Amend tax form Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Amend tax form Home Care See Nursing Services , later. Amend tax form Home Improvements See Capital Expenses , earlier. Amend tax 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. Amend tax form This includes amounts paid for meals and lodging. Amend tax form Also see Lodging , later. Amend tax form Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Amend tax form 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). Amend tax form See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Amend tax 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. Amend tax form The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Amend tax form Health coverage tax credit. Amend tax form   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. Amend tax form 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. Amend tax form S. Amend tax form Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amend tax form 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. Amend tax form 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. Amend tax form Example. Amend tax form You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Amend tax form Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Amend tax form 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. Amend tax form Long-term care services. Amend tax form   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. Amend tax form This amount will be reported as wages on your Form W-2. Amend tax form Retired public safety officers. Amend tax form   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. Amend tax form This applies only to distributions that would otherwise be included in income. Amend tax form Health reimbursement arrangement (HRA). Amend tax form   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Amend tax form This is because an HRA is funded solely by the employer. Amend tax form 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. Amend tax form The payroll tax paid for Medicare A is not a medical expense. Amend tax form 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. Amend tax form In this situation you can include the premiums you paid for Medicare A as a medical expense. Amend tax form Medicare B Medicare B is a supplemental medical insurance. Amend tax form Premiums you pay for Medicare B are a medical expense. Amend tax form Check the information you received from the Social Security Administration to find out your premium. Amend tax form Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Amend tax form You can include as a medical expense premiums you pay for Medicare D. Amend tax form 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). Amend tax form 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. Amend tax form 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. Amend tax form You can include this cost of continuing participation in the health plan as a medical expense. Amend tax form 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. Amend tax form You cannot include this cost of continuing participation in that health plan as a medical expense. Amend tax form 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. Amend tax form , 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. Amend tax form Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Amend tax form Coverage for nondependents. Amend tax form   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. Amend tax form 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. Amend tax form  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. Amend tax form 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. Amend tax form Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Amend tax form Lactation Expenses See Breast Pumps and Supplies , earlier. Amend tax form 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. Amend tax form These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Amend tax form The cost of repainting the scraped area is not a medical expense. Amend tax form If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Amend tax form See Capital Expenses , earlier. Amend tax form Do not include the cost of painting the wallboard as a medical expense. Amend tax form Learning Disability See Special Education , later. Amend tax form Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Amend tax form 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. Amend tax form 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. Amend tax form The part of the payment you include is the amount properly allocable to medical care. Amend tax form 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. Amend tax form You can use a statement from the retirement home to prove the amount properly allocable to medical care. Amend tax form The statement must be based either on the home's prior experience or on information from a comparable home. Amend tax form Dependents with disabilities. Amend tax form   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. Amend tax form The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Amend tax form Payments for future medical care. Amend tax form   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. Amend tax form This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Amend tax form 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. Amend tax form See Nursing Home , later. Amend tax form You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Amend tax form You can include the cost of such lodging while away from home if all of the following requirements are met. Amend tax form The lodging is primarily for and essential to medical care. Amend tax 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. Amend tax form The lodging is not lavish or extravagant under the circumstances. Amend tax form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Amend tax form The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Amend tax form You can include lodging for a person traveling with the person receiving the medical care. Amend tax 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. Amend tax form Meals are not included. Amend tax form 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. Amend tax 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. Amend tax form 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. Amend tax form Chronically ill individual. Amend tax 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. Amend tax 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. Amend tax form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Amend tax form He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Amend tax form Maintenance and personal care services. Amend tax 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). Amend tax form 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. Amend tax 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. Amend tax form The amount of qualified long-term care premiums you can include is limited. Amend tax form You can include the following as medical expenses on Schedule A (Form 1040). Amend tax form Qualified long-term care premiums up to the following amounts. Amend tax form Age 40 or under – $360. Amend tax form Age 41 to 50 – $680. Amend tax form Age 51 to 60 – $1,360. Amend tax form Age 61 to 70 – $3,640. Amend tax form Age 71 or over – $4,550. Amend tax form Unreimbursed expenses for qualified long-term care services. Amend tax form Note. Amend tax form The limit on premiums is for each person. Amend tax form 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. Amend tax form 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. Amend tax form You cannot include in medical expenses the cost of meals that are not part of inpatient care. Amend tax form Also see Weight-Loss Program and Nutritional Supplements , later. Amend tax form 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. Amend tax form The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Amend tax form The majority of the time spent at the conference must be spent attending sessions on medical information. Amend tax form The cost of meals and lodging while attending the conference is not deductible as a medical expense. Amend tax form 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. Amend tax form Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Amend tax form A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Amend tax form You can also include amounts you pay for insulin. Amend tax form Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Amend tax form Imported medicines and drugs. Amend tax form   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Amend tax form 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. Amend tax form This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Amend tax form Do not include the cost of meals and lodging if the reason for being in the home is personal. Amend tax form You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Amend tax form Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Amend tax form The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Amend tax 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. Amend tax form These services can be provided in your home or another care facility. Amend tax form Generally, only the amount spent for nursing services is a medical expense. Amend tax 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. Amend tax form For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Amend tax form She spends 10% of her time doing household services such as washing dishes and laundry. Amend tax form You can include only $270 per week as medical expenses. Amend tax form The $30 (10% × $300) allocated to household services cannot be included. Amend tax form However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Amend tax form See Maintenance and personal care services under Long-Term Care, earlier. Amend tax 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. Amend tax form See Publication 503. Amend tax form You can also include in medical expenses part of the amount you pay for that attendant's meals. Amend tax form Divide the food expense among the household members to find the cost of the attendant's food. Amend tax form Then divide that cost in the same manner as in the preceding paragraph. Amend tax 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. Amend tax form This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Amend tax form Employment taxes. Amend tax form   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. Amend tax 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. Amend tax form For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Amend tax form Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Amend tax form See Cosmetic Surgery under What Expenses Are Not Includible, later. Amend tax form Optometrist See Eyeglasses , earlier. Amend tax form Organ Donors See Transplants , later. Amend tax form Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Amend tax form Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Amend tax form Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Amend tax form You do not have to be ill at the time of the examination. Amend tax form 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. Amend tax form Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Amend tax form Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Amend tax form This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Amend tax form See Psychoanalysis, next, and Transportation , later. Amend tax form Psychoanalysis You can include in medical expenses payments for psychoanalysis. Amend tax form However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Amend tax form Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Amend tax form 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. Amend tax form 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. Amend tax form A doctor must recommend that the child attend the school. Amend tax form 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. Amend tax form 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. Amend tax form 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). Amend tax form Also see Vasectomy , later. Amend tax form Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Amend tax form 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. Amend tax form Surgery See Operations , earlier. Amend tax form 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. Amend tax form This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Amend tax form You can also include the cost of repairing the equipment. Amend tax form 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. Amend tax form This may be the cost of an adapter that attaches to a regular set. Amend tax form 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. Amend tax form Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Amend tax form 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. Amend tax form This includes transportation. Amend tax form You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Amend tax form This includes transportation. Amend tax form Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Amend tax form 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. Amend tax form Car expenses. Amend tax form   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Amend tax form You cannot include depreciation, insurance, general repair, or maintenance expenses. Amend tax 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. Amend tax form    You can also include parking fees and tolls. Amend tax form You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Amend tax form Example. Amend tax form In 2013, Bill Jones drove 2,800 miles for medical reasons. Amend tax form He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Amend tax form He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Amend tax form He figures the actual expenses first. Amend tax form He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Amend tax form He then figures the standard mileage amount. Amend tax form He multiplies 2,800 miles by 24 cents a mile for a total of $672. Amend tax form He then adds the $100 tolls and parking for a total of $772. Amend tax form 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. Amend tax form Transportation expenses you cannot include. Amend tax form    You cannot include in medical expenses the cost of transportation in the following situations. Amend tax form Going to and from work, even if your condition requires an unusual means of transportation. Amend tax form Travel for purely personal reasons to another city for an operation or other medical care. Amend tax form Travel that is merely for the general improvement of one's health. Amend tax form The costs of operating a specially equipped car for other than medical reasons. Amend tax form 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. Amend tax form You may be able to include up to $50 for each night for each person. Amend tax form You can include lodging for a person traveling with the person receiving the medical care. Amend tax 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. Amend tax form Meals are not included. Amend tax form See Lodging , earlier. Amend tax form 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. Amend tax form However, see Medical Conferences , earlier. Amend tax form Tuition Under special circumstances, you can include charges for tuition in medical expenses. Amend tax form See Special Education , earlier. Amend tax form 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. Amend tax form Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Amend tax form Vision Correction Surgery See Eye Surgery , earlier. Amend tax form 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). Amend tax form This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Amend tax form 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. Amend tax form 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. Amend tax form 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. Amend tax form 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. Amend tax form See also Weight-Loss Program under What Expenses Are Not Includible, later. Amend tax form 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. Amend tax form The cost of operating and maintaining the wheelchair is also a medical expense. Amend tax form 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. Amend tax form X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Amend tax form What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Amend tax form The items are listed in alphabetical order. Amend tax form 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. Amend tax form Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Amend tax form Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Amend tax form ), even if such substances are legalized by state law. Amend tax form Such substances are not legal under federal law and cannot be included in medical expenses. Amend tax form Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Amend tax form 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. Amend tax form You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Amend tax form 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. Amend tax form Example. Amend tax form An individual undergoes surgery that removes a breast as part of treatment for cancer. Amend tax form She pays a surgeon to reconstruct the breast. Amend tax form The surgery to reconstruct the breast corrects a deformity directly related to the disease. Amend tax form The cost of the surgery is includible in her medical expenses. Amend tax form Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Amend tax form , even if they are recommended by a doctor, if they are only for the improvement of general health. Amend tax form 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. Amend tax form Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Amend tax form 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. Amend tax form Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Amend tax form 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. Amend tax form 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. Amend tax form Hair Transplant See Cosmetic Surgery , earlier. Amend tax form 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. Amend tax form You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Amend tax form 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. Amend tax form For more information, see Health Coverage Tax Credit , later. Amend tax form Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Amend tax form Contributions to health savings accounts are deducted separately. Amend tax form See Publication 969. Amend tax form Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Amend tax form This is a personal expense that is not deductible. Amend tax form However, you may be able to include certain expenses paid to a person providing nursing-type services. Amend tax form For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Amend tax form Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Amend tax form For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Amend tax form 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. Amend tax form Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Amend tax form Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Amend tax form Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Amend tax form You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Amend tax form You also cannot use other funds equal to the amount of the distribution and include the expenses. Amend tax form For more information on Archer MSAs, see Publication 969. Amend tax form 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. Amend tax form You can only include the cost of a drug that was imported legally. Amend tax form For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Amend tax form 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. Amend tax form Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Amend tax form Example. Amend tax form Your doctor recommends that you take aspirin. Amend tax form Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Amend tax form Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Amend tax form unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Amend tax form Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Amend tax form 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. Amend tax form For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Amend tax form 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. Amend tax form 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. Amend tax form (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Amend tax form ) Swimming Lessons See Dancing Lessons , earlier. Amend tax form Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Amend tax form See Cosmetic Surgery , earlier. Amend tax form 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. Amend tax form 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. Amend tax form 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). Amend tax form 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. Amend tax form Also, you cannot include membership dues in a gym, health club, or spa. Amend tax form 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. Amend tax form See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Amend tax form 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. Amend tax form 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. Amend tax form This includes payments from Medicare. Amend tax form 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. Amend tax form Example. Amend tax form You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Amend tax form The insurance you receive for the hospital and doctors' bills is more than their charges. Amend tax form 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. Amend tax form Health reimbursement arrange