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Amending Irs Return

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Amending Irs Return

Amending irs return Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Amending irs return Tax-free exchange of rental property occasionally used for personal purposes. Amending irs return Ordering forms and publications. Amending irs return Tax questions. Amending irs return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Amending irs return irs. Amending irs return gov/pub527. Amending irs return What's New Net Investment Income Tax (NIIT). Amending irs return  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Amending irs return NIIT is a 3. Amending irs return 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Amending irs return Net investment income may include rental income and other income from passive activities. Amending irs return Use Form 8960, Net Investment Income Tax, to figure this tax. Amending irs return For more information on NIIT, go to IRS. Amending irs return gov and enter “Net Investment Income Tax” in the search box. Amending irs return Reminders Photographs of missing children. Amending irs return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending irs return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending irs return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending irs return Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Amending irs return In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Amending irs return First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Amending irs return We will look at types of income and when each is reported, and at types of expenses and which are deductible. Amending irs return Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Amending irs return Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Amending irs return Special rental situations are grouped together in chapter 4. Amending irs return These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Amending irs return Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Amending irs return Sale or exchange of rental property. Amending irs return   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Amending irs return Sale of main home used as rental property. Amending irs return   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Amending irs return Tax-free exchange of rental property occasionally used for personal purposes. Amending irs return   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Amending irs return   For information on the qualifying use standards, see Rev. Amending irs return Proc. Amending irs return 2008–16, 2008 IRB 547, at http://www. Amending irs return irs. Amending irs return gov/irb/2008-10_IRB/ar12. Amending irs return html . Amending irs return For more information on like-kind exchanges, see chapter 1 of Publication 544. Amending irs return Comments and suggestions. Amending irs return   We welcome your comments about this publication and your suggestions for future editions. Amending irs return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amending irs return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending irs return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending irs return   You can send your comments from www. Amending irs return irs. Amending irs return gov/formspubs/. Amending irs return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amending irs return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending irs return Ordering forms and publications. Amending irs return   Visit www. Amending irs return irs. Amending irs return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amending irs return Internal Revenue Service 1201 N. Amending irs return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending irs return   If you have a tax question, check the information available on IRS. Amending irs return gov or call 1-800-829-1040. Amending irs return We cannot answer tax questions sent to either of the above addresses. Amending irs return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Amending irs return Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Page Last Reviewed or Updated: 21-Oct-2013

The Amending Irs Return

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