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Can I Amend My Taxes Online

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Can I Amend My Taxes Online

Can i amend my taxes online Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Can i amend my taxes online 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. Can i amend my taxes online These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Can i amend my taxes online They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Can i amend my taxes online Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Can i amend my taxes online They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Can i amend my taxes online 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. Can i amend my taxes online Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Can i amend my taxes online 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. Can i amend my taxes online (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Can i amend my taxes online ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online S. Can i amend my taxes online Individual Income Tax Return, for the year in which you overlooked the expense. Can i amend my taxes online Do not claim the expense on this year's return. Can i amend my taxes online 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. Can i amend my taxes online You cannot include medical expenses that were paid by insurance companies or other sources. Can i amend my taxes online This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Can i amend my taxes online Separate returns. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online Community property states. Can i amend my taxes online   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. Can i amend my taxes online Generally, each of you should include half the expenses. Can i amend my taxes online If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Can i amend my taxes online If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 5% of your AGI. Can i amend my taxes online Example. Can i amend my taxes online You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Can i amend my taxes online You paid medical expenses of $2,500. Can i amend my taxes online You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Can i amend my taxes online 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. Can i amend my taxes online There are different rules for decedents and for individuals who are the subject of multiple support agreements. Can i amend my taxes online See Support claimed under a multiple support agreement , later under Qualifying Relative. Can i amend my taxes online Spouse You can include medical expenses you paid for your spouse. Can i amend my taxes online 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. Can i amend my taxes online Example 1. Can i amend my taxes online Mary received medical treatment before she married Bill. Can i amend my taxes online Bill paid for the treatment after they married. Can i amend my taxes online Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Can i amend my taxes online If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Can i amend my taxes online Mary would include the amounts she paid during the year in her separate return. Can i amend my taxes online If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Can i amend my taxes online Example 2. Can i amend my taxes online This year, John paid medical expenses for his wife Louise, who died last year. Can i amend my taxes online John married Belle this year and they file a joint return. Can i amend my taxes online 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. Can i amend my taxes online Dependent You can include medical expenses you paid for your dependent. Can i amend my taxes online 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. Can i amend my taxes online A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Can i amend my taxes online The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Can i amend my taxes online S. Can i amend my taxes online citizen or national or a resident of the United States, Canada, or Mexico. Can i amend my taxes online If your qualifying child was adopted, see Exception for adopted child , later. Can i amend my taxes online 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. Can i amend my taxes online Exception for adopted child. Can i amend my taxes online   If you are a U. Can i amend my taxes online S. Can i amend my taxes online 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. Can i amend my taxes online S. Can i amend my taxes online citizen or national, or a resident of the United States, Canada, or Mexico. Can i amend my taxes online 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. Can i amend my taxes online Adopted child. Can i amend my taxes online   A legally adopted child is treated as your own child. Can i amend my taxes online This child includes a child lawfully placed with you for legal adoption. Can i amend my taxes online   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. Can i amend my taxes online   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. Can i amend my taxes online   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. Can i amend my taxes online    You may be able to take a credit for other expenses related to an adoption. Can i amend my taxes online See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Can i amend my taxes online Child of divorced or separated parents. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online Support claimed under a multiple support agreement. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Can i amend my taxes online However, you can include the entire unreimbursed amount you paid for medical expenses. Can i amend my taxes online Example. Can i amend my taxes online You and your three brothers each provide one-fourth of your mother's total support. Can i amend my taxes online Under a multiple support agreement, you treat your mother as your dependent. Can i amend my taxes online You paid all of her medical expenses. Can i amend my taxes online Your brothers repaid you for three-fourths of these expenses. Can i amend my taxes online In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Can i amend my taxes online Your brothers cannot include any part of the expenses. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online This includes expenses for the decedent's spouse and dependents as well as for the decedent. Can i amend my taxes online 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. Can i amend my taxes online The expenses must be paid within the 1-year period beginning with the day after the date of death. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online Example. Can i amend my taxes online John properly filed his 2012 income tax return. Can i amend my taxes online He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Can i amend my taxes online 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. Can i amend my taxes online The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Can i amend my taxes online The items are listed in alphabetical order. Can i amend my taxes online This list does not include all possible medical expenses. Can i amend my taxes online To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Can i amend my taxes online Abortion You can include in medical expenses the amount you pay for a legal abortion. Can i amend my taxes online Acupuncture You can include in medical expenses the amount you pay for acupuncture. Can i amend my taxes online Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Can i amend my taxes online This includes meals and lodging provided by the center during treatment. Can i amend my taxes online 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. Can i amend my taxes online Ambulance You can include in medical expenses amounts you pay for ambulance service. Can i amend my taxes online Annual Physical Examination See Physical Examination , later. Can i amend my taxes online Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Can i amend my taxes online Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Can i amend my taxes online Bandages You can include in medical expenses the cost of medical supplies such as bandages. Can i amend my taxes online Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Can i amend my taxes online Body Scan You can include in medical expenses the cost of an electronic body scan. Can i amend my taxes online 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. Can i amend my taxes online Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Can i amend my taxes online 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. Can i amend my taxes online See Cosmetic Surgery , later. Can i amend my taxes online 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. Can i amend my taxes online The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Can i amend my taxes online The cost of the improvement is reduced by the increase in the value of your property. Can i amend my taxes online The difference is a medical expense. Can i amend my taxes online If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Can i amend my taxes online 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. Can i amend my taxes online These improvements include, but are not limited to, the following items. Can i amend my taxes online Constructing entrance or exit ramps for your home. Can i amend my taxes online Widening doorways at entrances or exits to your home. Can i amend my taxes online Widening or otherwise modifying hallways and interior doorways. Can i amend my taxes online Installing railings, support bars, or other modifications to bathrooms. Can i amend my taxes online Lowering or modifying kitchen cabinets and equipment. Can i amend my taxes online Moving or modifying electrical outlets and fixtures. Can i amend my taxes online Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Can i amend my taxes online Modifying fire alarms, smoke detectors, and other warning systems. Can i amend my taxes online Modifying stairways. Can i amend my taxes online Adding handrails or grab bars anywhere (whether or not in bathrooms). Can i amend my taxes online Modifying hardware on doors. Can i amend my taxes online Modifying areas in front of entrance and exit doorways. Can i amend my taxes online Grading the ground to provide access to the residence. Can i amend my taxes online Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Can i amend my taxes online Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Can i amend my taxes online Capital expense worksheet. Can i amend my taxes online   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Can i amend my taxes online Worksheet A. Can i amend my taxes online Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Can i amend my taxes online 1. Can i amend my taxes online Enter the amount you paid for the home improvement 1. Can i amend my taxes online   2. Can i amend my taxes online Enter the value of your home immediately after the improvement 2. Can i amend my taxes online       3. Can i amend my taxes online Enter the value of your home immediately before the improvement 3. Can i amend my taxes online       4. Can i amend my taxes online Subtract line 3 from line 2. Can i amend my taxes online This is the increase in the value of your home due to the improvement 4. Can i amend my taxes online     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Can i amend my taxes online       • If line 4 is less than line 1, go to line 5. Can i amend my taxes online     5. Can i amend my taxes online Subtract line 4 from line 1. Can i amend my taxes online These are your medical expenses due to the home improvement 5. Can i amend my taxes online   Operation and upkeep. Can i amend my taxes online   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. Can i amend my taxes online This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Can i amend my taxes online Improvements to property rented by a person with a disability. Can i amend my taxes online   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. Can i amend my taxes online Example. Can i amend my taxes online John has arthritis and a heart condition. Can i amend my taxes online He cannot climb stairs or get into a bathtub. Can i amend my taxes online On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Can i amend my taxes online The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Can i amend my taxes online John can include in medical expenses the entire amount he paid. Can i amend my taxes online 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. Can i amend my taxes online Special design. Can i amend my taxes online   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Can i amend my taxes online Cost of operation. Can i amend my taxes online   The includible costs of using a car for medical reasons are explained under Transportation , later. Can i amend my taxes online Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Can i amend my taxes online Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Can i amend my taxes online Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Can i amend my taxes online You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Can i amend my taxes online See Eyeglasses and Eye Surgery , later. Can i amend my taxes online Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Can i amend my taxes online Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Can i amend my taxes online 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. Can i amend my taxes online Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Can i amend my taxes online But see Teeth Whitening under What Expenses Are Not Includible, later. Can i amend my taxes online Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Can i amend my taxes online Example. Can i amend my taxes online You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Can i amend my taxes online You can include the cost of the blood sugar test kit in your medical expenses. Can i amend my taxes online 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. Can i amend my taxes online (See Publication 503, Child and Dependent Care Expenses. Can i amend my taxes online ) 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. Can i amend my taxes online Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Can i amend my taxes online This includes meals and lodging at the center during treatment. Can i amend my taxes online Drugs See Medicines , later. Can i amend my taxes online Eye Exam You can include in medical expenses the amount you pay for eye examinations. Can i amend my taxes online Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Can i amend my taxes online See Contact Lenses , earlier, for more information. Can i amend my taxes online 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. Can i amend my taxes online Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Can i amend my taxes online Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Can i amend my taxes online Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Can i amend my taxes online Founder's Fee See Lifetime Care—Advance Payments , later. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online These amounts are treated as medical insurance premiums. Can i amend my taxes online See Insurance Premiums , later. Can i amend my taxes online Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Can i amend my taxes online Home Care See Nursing Services , later. Can i amend my taxes online Home Improvements See Capital Expenses , earlier. Can i amend my taxes online 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. Can i amend my taxes online This includes amounts paid for meals and lodging. Can i amend my taxes online Also see Lodging , later. Can i amend my taxes online Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Can i amend my taxes online 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). Can i amend my taxes online See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Can i amend my taxes online 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. Can i amend my taxes online The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Can i amend my taxes online Health coverage tax credit. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online S. Can i amend my taxes online Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online Example. Can i amend my taxes online You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Can i amend my taxes online Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Can i amend my taxes online 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. Can i amend my taxes online Long-term care services. Can i amend my taxes online   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. Can i amend my taxes online This amount will be reported as wages on your Form W-2. Can i amend my taxes online Retired public safety officers. Can i amend my taxes online   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. Can i amend my taxes online This applies only to distributions that would otherwise be included in income. Can i amend my taxes online Health reimbursement arrangement (HRA). Can i amend my taxes online   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Can i amend my taxes online This is because an HRA is funded solely by the employer. Can i amend my taxes online 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. Can i amend my taxes online The payroll tax paid for Medicare A is not a medical expense. Can i amend my taxes online 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. Can i amend my taxes online In this situation you can include the premiums you paid for Medicare A as a medical expense. Can i amend my taxes online Medicare B Medicare B is a supplemental medical insurance. Can i amend my taxes online Premiums you pay for Medicare B are a medical expense. Can i amend my taxes online Check the information you received from the Social Security Administration to find out your premium. Can i amend my taxes online Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Can i amend my taxes online You can include as a medical expense premiums you pay for Medicare D. Can i amend my taxes online 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). Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online You can include this cost of continuing participation in the health plan as a medical expense. Can i amend my taxes online 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. Can i amend my taxes online You cannot include this cost of continuing participation in that health plan as a medical expense. Can i amend my taxes online 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. Can i amend my taxes online , 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. Can i amend my taxes online Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Can i amend my taxes online Coverage for nondependents. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online  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. Can i amend my taxes online 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. Can i amend my taxes online Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Can i amend my taxes online Lactation Expenses See Breast Pumps and Supplies , earlier. Can i amend my taxes online 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. Can i amend my taxes online These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Can i amend my taxes online The cost of repainting the scraped area is not a medical expense. Can i amend my taxes online If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Can i amend my taxes online See Capital Expenses , earlier. Can i amend my taxes online Do not include the cost of painting the wallboard as a medical expense. Can i amend my taxes online Learning Disability See Special Education , later. Can i amend my taxes online Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online The part of the payment you include is the amount properly allocable to medical care. Can i amend my taxes online 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. Can i amend my taxes online You can use a statement from the retirement home to prove the amount properly allocable to medical care. Can i amend my taxes online The statement must be based either on the home's prior experience or on information from a comparable home. Can i amend my taxes online Dependents with disabilities. Can i amend my taxes online   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. Can i amend my taxes online The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Can i amend my taxes online Payments for future medical care. Can i amend my taxes online   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. Can i amend my taxes online This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Can i amend my taxes online 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. Can i amend my taxes online See Nursing Home , later. Can i amend my taxes online You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Can i amend my taxes online You can include the cost of such lodging while away from home if all of the following requirements are met. Can i amend my taxes online The lodging is primarily for and essential to medical care. Can i amend my taxes online 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. Can i amend my taxes online The lodging is not lavish or extravagant under the circumstances. Can i amend my taxes online There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Can i amend my taxes online The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Can i amend my taxes online You can include lodging for a person traveling with the person receiving the medical care. Can i amend my taxes online 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. Can i amend my taxes online Meals are not included. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online Chronically ill individual. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can i amend my taxes online He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can i amend my taxes online Maintenance and personal care services. Can i amend my taxes online    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). Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online The amount of qualified long-term care premiums you can include is limited. Can i amend my taxes online You can include the following as medical expenses on Schedule A (Form 1040). Can i amend my taxes online Qualified long-term care premiums up to the following amounts. Can i amend my taxes online Age 40 or under – $360. Can i amend my taxes online Age 41 to 50 – $680. Can i amend my taxes online Age 51 to 60 – $1,360. Can i amend my taxes online Age 61 to 70 – $3,640. Can i amend my taxes online Age 71 or over – $4,550. Can i amend my taxes online Unreimbursed expenses for qualified long-term care services. Can i amend my taxes online Note. Can i amend my taxes online The limit on premiums is for each person. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online You cannot include in medical expenses the cost of meals that are not part of inpatient care. Can i amend my taxes online Also see Weight-Loss Program and Nutritional Supplements , later. Can i amend my taxes online 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. Can i amend my taxes online The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Can i amend my taxes online The majority of the time spent at the conference must be spent attending sessions on medical information. Can i amend my taxes online The cost of meals and lodging while attending the conference is not deductible as a medical expense. Can i amend my taxes online 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. Can i amend my taxes online Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Can i amend my taxes online A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Can i amend my taxes online You can also include amounts you pay for insulin. Can i amend my taxes online Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can i amend my taxes online Imported medicines and drugs. Can i amend my taxes online   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Can i amend my taxes online 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. Can i amend my taxes online This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Can i amend my taxes online Do not include the cost of meals and lodging if the reason for being in the home is personal. Can i amend my taxes online You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Can i amend my taxes online Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Can i amend my taxes online The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Can i amend my taxes online 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. Can i amend my taxes online These services can be provided in your home or another care facility. Can i amend my taxes online Generally, only the amount spent for nursing services is a medical expense. Can i amend my taxes online 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. Can i amend my taxes online For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Can i amend my taxes online She spends 10% of her time doing household services such as washing dishes and laundry. Can i amend my taxes online You can include only $270 per week as medical expenses. Can i amend my taxes online The $30 (10% × $300) allocated to household services cannot be included. Can i amend my taxes online However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i amend my taxes online See Maintenance and personal care services under Long-Term Care, earlier. Can i amend my taxes online 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. Can i amend my taxes online See Publication 503. Can i amend my taxes online You can also include in medical expenses part of the amount you pay for that attendant's meals. Can i amend my taxes online Divide the food expense among the household members to find the cost of the attendant's food. Can i amend my taxes online Then divide that cost in the same manner as in the preceding paragraph. Can i amend my taxes online If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Can i amend my taxes online This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Can i amend my taxes online Employment taxes. Can i amend my taxes online   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. Can i amend my taxes online 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. Can i amend my taxes online For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Can i amend my taxes online Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Can i amend my taxes online See Cosmetic Surgery under What Expenses Are Not Includible, later. Can i amend my taxes online Optometrist See Eyeglasses , earlier. Can i amend my taxes online Organ Donors See Transplants , later. Can i amend my taxes online Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Can i amend my taxes online Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Can i amend my taxes online Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Can i amend my taxes online You do not have to be ill at the time of the examination. Can i amend my taxes online 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. Can i amend my taxes online Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Can i amend my taxes online Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Can i amend my taxes online This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Can i amend my taxes online See Psychoanalysis, next, and Transportation , later. Can i amend my taxes online Psychoanalysis You can include in medical expenses payments for psychoanalysis. Can i amend my taxes online However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Can i amend my taxes online Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online A doctor must recommend that the child attend the school. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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). Can i amend my taxes online Also see Vasectomy , later. Can i amend my taxes online Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Can i amend my taxes online 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. Can i amend my taxes online Surgery See Operations , earlier. Can i amend my taxes online 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. Can i amend my taxes online This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Can i amend my taxes online You can also include the cost of repairing the equipment. Can i amend my taxes online 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. Can i amend my taxes online This may be the cost of an adapter that attaches to a regular set. Can i amend my taxes online 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. Can i amend my taxes online Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Can i amend my taxes online 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. Can i amend my taxes online This includes transportation. Can i amend my taxes online You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Can i amend my taxes online This includes transportation. Can i amend my taxes online Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Can i amend my taxes online 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. Can i amend my taxes online Car expenses. Can i amend my taxes online   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Can i amend my taxes online You cannot include depreciation, insurance, general repair, or maintenance expenses. Can i amend my taxes online   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. Can i amend my taxes online    You can also include parking fees and tolls. Can i amend my taxes online You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Can i amend my taxes online Example. Can i amend my taxes online In 2013, Bill Jones drove 2,800 miles for medical reasons. Can i amend my taxes online He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Can i amend my taxes online He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Can i amend my taxes online He figures the actual expenses first. Can i amend my taxes online He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Can i amend my taxes online He then figures the standard mileage amount. Can i amend my taxes online He multiplies 2,800 miles by 24 cents a mile for a total of $672. Can i amend my taxes online He then adds the $100 tolls and parking for a total of $772. Can i amend my taxes online 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. Can i amend my taxes online Transportation expenses you cannot include. Can i amend my taxes online    You cannot include in medical expenses the cost of transportation in the following situations. Can i amend my taxes online Going to and from work, even if your condition requires an unusual means of transportation. Can i amend my taxes online Travel for purely personal reasons to another city for an operation or other medical care. Can i amend my taxes online Travel that is merely for the general improvement of one's health. Can i amend my taxes online The costs of operating a specially equipped car for other than medical reasons. Can i amend my taxes online 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. Can i amend my taxes online You may be able to include up to $50 for each night for each person. Can i amend my taxes online You can include lodging for a person traveling with the person receiving the medical care. Can i amend my taxes online 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. Can i amend my taxes online Meals are not included. Can i amend my taxes online See Lodging , earlier. Can i amend my taxes online 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. Can i amend my taxes online However, see Medical Conferences , earlier. Can i amend my taxes online Tuition Under special circumstances, you can include charges for tuition in medical expenses. Can i amend my taxes online See Special Education , earlier. Can i amend my taxes online 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. Can i amend my taxes online Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Can i amend my taxes online Vision Correction Surgery See Eye Surgery , earlier. Can i amend my taxes online 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). Can i amend my taxes online This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online See also Weight-Loss Program under What Expenses Are Not Includible, later. Can i amend my taxes online 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. Can i amend my taxes online The cost of operating and maintaining the wheelchair is also a medical expense. Can i amend my taxes online 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. Can i amend my taxes online X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Can i amend my taxes online What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Can i amend my taxes online The items are listed in alphabetical order. Can i amend my taxes online 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. Can i amend my taxes online Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Can i amend my taxes online Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Can i amend my taxes online ), even if such substances are legalized by state law. Can i amend my taxes online Such substances are not legal under federal law and cannot be included in medical expenses. Can i amend my taxes online Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Can i amend my taxes online 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. Can i amend my taxes online You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Can i amend my taxes online 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. Can i amend my taxes online Example. Can i amend my taxes online An individual undergoes surgery that removes a breast as part of treatment for cancer. Can i amend my taxes online She pays a surgeon to reconstruct the breast. Can i amend my taxes online The surgery to reconstruct the breast corrects a deformity directly related to the disease. Can i amend my taxes online The cost of the surgery is includible in her medical expenses. Can i amend my taxes online Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Can i amend my taxes online , even if they are recommended by a doctor, if they are only for the improvement of general health. Can i amend my taxes online 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. Can i amend my taxes online Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Can i amend my taxes online 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. Can i amend my taxes online Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online Hair Transplant See Cosmetic Surgery , earlier. Can i amend my taxes online 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. Can i amend my taxes online You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Can i amend my taxes online 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. Can i amend my taxes online For more information, see Health Coverage Tax Credit , later. Can i amend my taxes online Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Can i amend my taxes online Contributions to health savings accounts are deducted separately. Can i amend my taxes online See Publication 969. Can i amend my taxes online Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Can i amend my taxes online This is a personal expense that is not deductible. Can i amend my taxes online However, you may be able to include certain expenses paid to a person providing nursing-type services. Can i amend my taxes online For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Can i amend my taxes online Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i amend my taxes online For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Can i amend my taxes online 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. Can i amend my taxes online Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Can i amend my taxes online Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Can i amend my taxes online Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Can i amend my taxes online You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Can i amend my taxes online You also cannot use other funds equal to the amount of the distribution and include the expenses. Can i amend my taxes online For more information on Archer MSAs, see Publication 969. Can i amend my taxes online 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. Can i amend my taxes online You can only include the cost of a drug that was imported legally. Can i amend my taxes online For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Can i amend my taxes online 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. Can i amend my taxes online Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can i amend my taxes online Example. Can i amend my taxes online Your doctor recommends that you take aspirin. Can i amend my taxes online Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Can i amend my taxes online Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Can i amend my taxes online unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Can i amend my taxes online Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Can i amend my taxes online 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. Can i amend my taxes online For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Can i amend my taxes online ) Swimming Lessons See Dancing Lessons , earlier. Can i amend my taxes online Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Can i amend my taxes online See Cosmetic Surgery , earlier. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online 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). Can i amend my taxes online 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. Can i amend my taxes online Also, you cannot include membership dues in a gym, health club, or spa. Can i amend my taxes online 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. Can i amend my taxes online See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Can i amend my taxes online 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. Can i amend my taxes online 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. Can i amend my taxes online This includes payments from Medicare. Can i amend my taxes online 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. Can i amend my taxes online Example. Can i amend my taxes online You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Can i amend my taxes online The insurance you receive for the hospital and doctors' bills is more than their charges. Can i amend my taxes online 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. Can i amend my taxes online Health reimbursement arrange
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Can i amend my taxes online 2. Can i amend my taxes online   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Can i amend my taxes online Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Can i amend my taxes online Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Can i amend my taxes online Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Can i amend my taxes online The annual accounting period for your income tax return is called a tax year. Can i amend my taxes online You can use one of the following tax years. Can i amend my taxes online A calendar tax year. Can i amend my taxes online A fiscal tax year. Can i amend my taxes online Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Can i amend my taxes online A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Can i amend my taxes online Calendar tax year. Can i amend my taxes online   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Can i amend my taxes online   You must adopt the calendar tax year if any of the following apply. Can i amend my taxes online You do not keep books. Can i amend my taxes online You have no annual accounting period. Can i amend my taxes online Your present tax year does not qualify as a fiscal year. Can i amend my taxes online Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Can i amend my taxes online   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Can i amend my taxes online For more information, see Change in tax year, later. Can i amend my taxes online   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Can i amend my taxes online Fiscal tax year. Can i amend my taxes online   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Can i amend my taxes online A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Can i amend my taxes online   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Can i amend my taxes online   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Can i amend my taxes online Change in tax year. Can i amend my taxes online   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Can i amend my taxes online See the Instructions for Form 1128 for exceptions. Can i amend my taxes online If you qualify for an automatic approval request, a user fee is not required. Can i amend my taxes online If you do not qualify for automatic approval, a ruling must be requested. Can i amend my taxes online See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Can i amend my taxes online Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Can i amend my taxes online Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Can i amend my taxes online You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Can i amend my taxes online After that, if you want to change your accounting method, you must generally get IRS approval. Can i amend my taxes online See Change in Accounting Method, later. Can i amend my taxes online Kinds of methods. Can i amend my taxes online   Generally, you can use any of the following accounting methods. Can i amend my taxes online Cash method. Can i amend my taxes online An accrual method. Can i amend my taxes online Special methods of accounting for certain items of income and expenses. Can i amend my taxes online Combination method using elements of two or more of the above. Can i amend my taxes online You must use the same accounting method to figure your taxable income and to keep your books. Can i amend my taxes online Also, you must use an accounting method that clearly shows your income. Can i amend my taxes online Business and personal items. Can i amend my taxes online   You can account for business and personal items under different accounting methods. Can i amend my taxes online For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Can i amend my taxes online Two or more businesses. Can i amend my taxes online   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Can i amend my taxes online They are separate and distinct only if you maintain complete and separate books and records for each business. Can i amend my taxes online Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Can i amend my taxes online However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Can i amend my taxes online For more information, see Inventories, later. Can i amend my taxes online Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Can i amend my taxes online If you receive property or services, you must include their fair market value in income. Can i amend my taxes online Example. Can i amend my taxes online On December 30, 2012, Mrs. Can i amend my taxes online Sycamore sent you a check for interior decorating services you provided to her. Can i amend my taxes online You received the check on January 2, 2013. Can i amend my taxes online You must include the amount of the check in income for 2013. Can i amend my taxes online Constructive receipt. Can i amend my taxes online   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Can i amend my taxes online You do not need to have possession of it. Can i amend my taxes online If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Can i amend my taxes online Example. Can i amend my taxes online Interest is credited to your bank account in December 2013. Can i amend my taxes online You do not withdraw it or enter it into your passbook until 2014. Can i amend my taxes online You must include it in your gross income for 2013. Can i amend my taxes online Delaying receipt of income. Can i amend my taxes online   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Can i amend my taxes online You must report the income in the year the property is received or made available to you without restriction. Can i amend my taxes online Example. Can i amend my taxes online Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Can i amend my taxes online She was told in December that her payment was available. Can i amend my taxes online At her request, she was not paid until January 2014. Can i amend my taxes online She must include this payment in her 2013 income because it was constructively received in 2013. Can i amend my taxes online Checks. Can i amend my taxes online   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Can i amend my taxes online Example. Can i amend my taxes online Dr. Can i amend my taxes online Redd received a check for $500 on December 31, 2013, from a patient. Can i amend my taxes online She could not deposit the check in her business account until January 2, 2014. Can i amend my taxes online She must include this fee in her income for 2013. Can i amend my taxes online Debts paid by another person or canceled. Can i amend my taxes online   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Can i amend my taxes online If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Can i amend my taxes online For more information, see Canceled Debt under Kinds of Income in chapter 5. Can i amend my taxes online Repayment of income. Can i amend my taxes online   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Can i amend my taxes online If the amount you repay is over $3,000, a special rule applies. Can i amend my taxes online For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Can i amend my taxes online Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Can i amend my taxes online This includes business expenses for which you contest liability. Can i amend my taxes online However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Can i amend my taxes online Expenses paid in advance. Can i amend my taxes online   You can deduct an expense you pay in advance only in the year to which it applies. Can i amend my taxes online Example. Can i amend my taxes online You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Can i amend my taxes online You can deduct $500 in 2013 and $500 in 2014. Can i amend my taxes online Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Can i amend my taxes online The purpose of an accrual method of accounting is to match income and expenses in the correct year. Can i amend my taxes online Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Can i amend my taxes online Example. Can i amend my taxes online You are a calendar year accrual method taxpayer. Can i amend my taxes online You sold a computer on December 28, 2013. Can i amend my taxes online You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Can i amend my taxes online You must include the amount received for the computer in your 2013 income. Can i amend my taxes online Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Can i amend my taxes online Estimated income. Can i amend my taxes online   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Can i amend my taxes online Change in payment schedule for services. Can i amend my taxes online   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Can i amend my taxes online Advance payments for services. Can i amend my taxes online   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Can i amend my taxes online However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Can i amend my taxes online However, you cannot postpone including any payment beyond that tax year. Can i amend my taxes online   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Can i amend my taxes online That publication also explains special rules for reporting the following types of income. Can i amend my taxes online Advance payments for service agreements. Can i amend my taxes online Prepaid rent. Can i amend my taxes online Advance payments for sales. Can i amend my taxes online   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Can i amend my taxes online If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Can i amend my taxes online An agreement includes a gift certificate that can be redeemed for goods. Can i amend my taxes online Treat amounts that are due and payable as amounts you received. Can i amend my taxes online   You generally include an advance payment in income for the tax year in which you receive it. Can i amend my taxes online However, you can use an alternative method. Can i amend my taxes online For information about the alternative method, see Publication 538. Can i amend my taxes online Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Can i amend my taxes online The all-events test has been met. Can i amend my taxes online The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Can i amend my taxes online Economic performance has occurred. Can i amend my taxes online Economic performance. Can i amend my taxes online   You generally cannot deduct or capitalize a business expense until economic performance occurs. Can i amend my taxes online If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Can i amend my taxes online If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Can i amend my taxes online An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Can i amend my taxes online For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Can i amend my taxes online Example. Can i amend my taxes online You are a calendar year taxpayer and use an accrual method of accounting. Can i amend my taxes online You buy office supplies in December 2013. Can i amend my taxes online You receive the supplies and the bill in December, but you pay the bill in January 2014. Can i amend my taxes online You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Can i amend my taxes online Your office supplies may qualify as a recurring expense. Can i amend my taxes online In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Can i amend my taxes online Keeping inventories. Can i amend my taxes online   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Can i amend my taxes online If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Can i amend my taxes online For more information, see Inventories , later. Can i amend my taxes online Special rule for related persons. Can i amend my taxes online   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Can i amend my taxes online Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Can i amend my taxes online If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Can i amend my taxes online   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Can i amend my taxes online For a list of other related persons, see section 267 of the Internal Revenue Code. Can i amend my taxes online Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Can i amend my taxes online However, the following restrictions apply. Can i amend my taxes online If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Can i amend my taxes online (See, however, Inventories, later. Can i amend my taxes online ) You can use the cash method for all other items of income and expenses. Can i amend my taxes online If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Can i amend my taxes online If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Can i amend my taxes online If you use a combination method that includes the cash method, treat that combination method as the cash method. Can i amend my taxes online Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Can i amend my taxes online However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Can i amend my taxes online These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Can i amend my taxes online A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Can i amend my taxes online A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Can i amend my taxes online Qualifying taxpayer. Can i amend my taxes online   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Can i amend my taxes online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Can i amend my taxes online ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Can i amend my taxes online Qualifying small business taxpayer. Can i amend my taxes online   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Can i amend my taxes online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Can i amend my taxes online ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Can i amend my taxes online Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Can i amend my taxes online Business not owned or not in existence for 3 years. Can i amend my taxes online   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Can i amend my taxes online If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Can i amend my taxes online Materials and supplies that are not incidental. Can i amend my taxes online   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Can i amend my taxes online If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Can i amend my taxes online Changing accounting method. Can i amend my taxes online   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Can i amend my taxes online See Change in Accounting Method, later. Can i amend my taxes online More information. Can i amend my taxes online    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Can i amend my taxes online For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Can i amend my taxes online Items included in inventory. Can i amend my taxes online   If you are required to account for inventories, include the following items when accounting for your inventory. Can i amend my taxes online Merchandise or stock in trade. Can i amend my taxes online Raw materials. Can i amend my taxes online Work in process. Can i amend my taxes online Finished products. Can i amend my taxes online Supplies that physically become a part of the item intended for sale. Can i amend my taxes online Valuing inventory. Can i amend my taxes online   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Can i amend my taxes online To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Can i amend my taxes online   Inventory valuation rules cannot be the same for all kinds of businesses. Can i amend my taxes online The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Can i amend my taxes online Your inventory practices must be consistent from year to year. Can i amend my taxes online More information. Can i amend my taxes online   For more information about inventories, see Publication 538. Can i amend my taxes online Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Can i amend my taxes online Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Can i amend my taxes online You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Can i amend my taxes online Activities subject to the uniform capitalization rules. Can i amend my taxes online   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Can i amend my taxes online Produce real or tangible personal property. Can i amend my taxes online For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Can i amend my taxes online Acquire property for resale. Can i amend my taxes online Exceptions. Can i amend my taxes online   These rules do not apply to the following property. Can i amend my taxes online Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Can i amend my taxes online Property you produce if you meet either of the following conditions. Can i amend my taxes online Your indirect costs of producing the property are $200,000 or less. Can i amend my taxes online You use the cash method of accounting and do not account for inventories. Can i amend my taxes online For more information, see Inventories, earlier. Can i amend my taxes online Special Methods There are special methods of accounting for certain items of income or expense. Can i amend my taxes online These include the following. Can i amend my taxes online Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Can i amend my taxes online Bad debts, discussed in chapter 10 of Publication 535. Can i amend my taxes online Depletion, discussed in chapter 9 of Publication 535. Can i amend my taxes online Depreciation, discussed in Publication 946, How To Depreciate Property. Can i amend my taxes online Installment sales, discussed in Publication 537, Installment Sales. Can i amend my taxes online Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Can i amend my taxes online A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Can i amend my taxes online To get approval, you must file Form 3115, Application for Change in Accounting Method. Can i amend my taxes online You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Can i amend my taxes online You may have to pay a user fee. Can i amend my taxes online For more information, see the form instructions. Can i amend my taxes online Automatic change procedures. Can i amend my taxes online   Certain taxpayers can presume to have IRS approval to change their method of accounting. Can i amend my taxes online The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Can i amend my taxes online No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Can i amend my taxes online   Generally, you must use Form 3115 to request an automatic change. Can i amend my taxes online For more information, see the Instructions for Form 3115. Can i amend my taxes online Prev  Up  Next   Home   More Online Publications