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Filing Late Taxes For 2012

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Filing Late Taxes For 2012

Filing late taxes for 2012 Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Filing late taxes for 2012 However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Filing late taxes for 2012 If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Filing late taxes for 2012 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Filing late taxes for 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Filing late taxes for 2012 Do not include sales taxes paid on items used in your trade or business. Filing late taxes for 2012 To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Filing late taxes for 2012 You must keep your actual receipts showing general sales taxes paid to use this method. Filing late taxes for 2012 Refund of general sales taxes. Filing late taxes for 2012   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Filing late taxes for 2012 If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Filing late taxes for 2012 But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Filing late taxes for 2012 See Recoveries in Pub. Filing late taxes for 2012 525 for details. Filing late taxes for 2012 Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Filing late taxes for 2012 You may also be able to add the state and local general sales taxes paid on certain specified items. Filing late taxes for 2012 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Filing late taxes for 2012 If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Filing late taxes for 2012 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Filing late taxes for 2012 ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Filing late taxes for 2012   1. Filing late taxes for 2012 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Filing late taxes for 2012 $     Next. Filing late taxes for 2012 If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Filing late taxes for 2012 Otherwise, go to line 2       2. Filing late taxes for 2012 Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Filing late taxes for 2012 Enter -0-                   Yes. Filing late taxes for 2012 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Filing late taxes for 2012 $       3. Filing late taxes for 2012 Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Filing late taxes for 2012 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Filing late taxes for 2012 Enter your local general sales tax rate, but omit the percentage sign. Filing late taxes for 2012 For example, if your local general sales tax rate was 2. Filing late taxes for 2012 5%, enter 2. Filing late taxes for 2012 5. Filing late taxes for 2012 If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Filing late taxes for 2012 (If you do not know your local general sales tax rate, contact your local government. Filing late taxes for 2012 ) 3. Filing late taxes for 2012 . Filing late taxes for 2012       4. Filing late taxes for 2012 Did you enter -0- on line 2 above?             No. Filing late taxes for 2012 Skip lines 4 and 5 and go to line 6             Yes. Filing late taxes for 2012 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Filing late taxes for 2012 For example, if your state general sales tax rate is 6%, enter 6. Filing late taxes for 2012 0 4. Filing late taxes for 2012 . Filing late taxes for 2012       5. Filing late taxes for 2012 Divide line 3 by line 4. Filing late taxes for 2012 Enter the result as a decimal (rounded to at least three places) 5. Filing late taxes for 2012 . Filing late taxes for 2012       6. Filing late taxes for 2012 Did you enter -0- on line 2 above?             No. Filing late taxes for 2012 Multiply line 2 by line 3   6. Filing late taxes for 2012 $     Yes. Filing late taxes for 2012 Multiply line 1 by line 5. Filing late taxes for 2012 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Filing late taxes for 2012 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Filing late taxes for 2012 $   8. Filing late taxes for 2012 Deduction for general sales taxes. Filing late taxes for 2012 Add lines 1, 6, and 7. Filing late taxes for 2012 Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Filing late taxes for 2012 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Filing late taxes for 2012 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Filing late taxes for 2012    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Filing late taxes for 2012 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Filing late taxes for 2012 If married filing separately, do not include your spouse's income. Filing late taxes for 2012 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Filing late taxes for 2012 Tax-exempt interest. Filing late taxes for 2012 Veterans' benefits. Filing late taxes for 2012 Nontaxable combat pay. Filing late taxes for 2012 Workers' compensation. Filing late taxes for 2012 Nontaxable part of social security and railroad retirement benefits. Filing late taxes for 2012 Nontaxable part of IRA, pension, or annuity distributions. Filing late taxes for 2012 Do not include rollovers. Filing late taxes for 2012 Public assistance payments. Filing late taxes for 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Filing late taxes for 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Filing late taxes for 2012 What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Filing late taxes for 2012 If there is no table for your state, the table amount is considered to be zero. Filing late taxes for 2012 Multiply the table amount for each state you lived in by a fraction. Filing late taxes for 2012 The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Filing late taxes for 2012 Enter the total of the prorated table amounts for each state on line 1. Filing late taxes for 2012 However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Filing late taxes for 2012 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Filing late taxes for 2012 Example. Filing late taxes for 2012 You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Filing late taxes for 2012 The table amount for State A is $500. Filing late taxes for 2012 The table amount for State B is $400. Filing late taxes for 2012 You would figure your state general sales tax as follows. Filing late taxes for 2012 State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Filing late taxes for 2012 Otherwise, complete a separate worksheet for State A and State B. Filing late taxes for 2012 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Filing late taxes for 2012 Line 2. Filing late taxes for 2012   If you checked the “No” box, enter -0- on line 2, and go to line 3. Filing late taxes for 2012 If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Filing late taxes for 2012 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Filing late taxes for 2012 See the line 1 instructions on this page to figure your 2006 income. Filing late taxes for 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Filing late taxes for 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Filing late taxes for 2012 What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Filing late taxes for 2012 If there is no table for your locality, the table amount is considered to be zero. Filing late taxes for 2012 Multiply the table amount for each locality you lived in by a fraction. Filing late taxes for 2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Filing late taxes for 2012 If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Filing late taxes for 2012 Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Filing late taxes for 2012 Example. Filing late taxes for 2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Filing late taxes for 2012 The table amount for Locality 1 is $100. Filing late taxes for 2012 The table amount for Locality 2 is $150. Filing late taxes for 2012 You would figure the amount to enter on line 2 as follows. Filing late taxes for 2012 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Filing late taxes for 2012 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Filing late taxes for 2012   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Filing late taxes for 2012 25%. Filing late taxes for 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Filing late taxes for 2012 25%. Filing late taxes for 2012   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Filing late taxes for 2012 5%. Filing late taxes for 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Filing late taxes for 2012 5%. Filing late taxes for 2012   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Filing late taxes for 2012 0” on line 3. Filing late taxes for 2012 Your local general sales tax rate of 4. Filing late taxes for 2012 0% includes the additional 1. Filing late taxes for 2012 0% Arkansas state sales tax rate for Texarkana and the 1. Filing late taxes for 2012 5% sales tax rate for Miller County. Filing late taxes for 2012 What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Filing late taxes for 2012 Multiply each tax rate for the period it was in effect by a fraction. Filing late taxes for 2012 The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Filing late taxes for 2012 Enter the total of the prorated tax rates on line 3. Filing late taxes for 2012 Example. Filing late taxes for 2012 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Filing late taxes for 2012 The rate increased to 1. Filing late taxes for 2012 75% for the period from October 1 through December 31, 2006 (92 days). Filing late taxes for 2012 You would enter “1. Filing late taxes for 2012 189” on line 3, figured as follows. Filing late taxes for 2012 January 1 - September 30: 1. Filing late taxes for 2012 00 x 273/365 = 0. Filing late taxes for 2012 748   October 1 - December 31: 1. Filing late taxes for 2012 75 x 92/365 = 0. Filing late taxes for 2012 441   Total = 1. Filing late taxes for 2012 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Filing late taxes for 2012 Each locality did not have the same local general sales tax rate. Filing late taxes for 2012 You lived in Texarkana, AR, or Los Angeles County, CA. Filing late taxes for 2012   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Filing late taxes for 2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Filing late taxes for 2012 Example. Filing late taxes for 2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Filing late taxes for 2012 The local general sales tax rate for Locality 1 is 1%. Filing late taxes for 2012 The rate for Locality 2 is 1. Filing late taxes for 2012 75%. Filing late taxes for 2012 You would enter “0. Filing late taxes for 2012 666” on line 3 for the Locality 1 worksheet and “0. Filing late taxes for 2012 585” for the Locality 2 worksheet, figured as follows. Filing late taxes for 2012 Locality 1: 1. Filing late taxes for 2012 00 x 243/365 = 0. Filing late taxes for 2012 666   Locality 2: 1. Filing late taxes for 2012 75 x 122/365 = 0. Filing late taxes for 2012 585   Line 6. Filing late taxes for 2012   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Filing late taxes for 2012 If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Filing late taxes for 2012 Line 7. Filing late taxes for 2012    Enter on line 7 any state and local general sales taxes paid on the following specified items. Filing late taxes for 2012 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Filing late taxes for 2012 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Filing late taxes for 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Filing late taxes for 2012 If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Filing late taxes for 2012 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Filing late taxes for 2012 A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Filing late taxes for 2012 Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Filing late taxes for 2012 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Filing late taxes for 2012 Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Filing late taxes for 2012 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Filing late taxes for 2012 In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Filing late taxes for 2012   Do not include sales taxes paid on items used in your trade or business. Filing late taxes for 2012 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Filing late taxes for 2012 Prev  Up  Next   Home   More Online Publications
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The Filing Late Taxes For 2012

Filing late taxes for 2012 4. Filing late taxes for 2012   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Filing late taxes for 2012 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Filing late taxes for 2012 If you have a choice, you should use the method that gives you the lower tax. Filing late taxes for 2012 Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Filing late taxes for 2012 Generally, the standard deduction amounts are adjusted each year for inflation. Filing late taxes for 2012 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Filing late taxes for 2012 Persons not eligible for the standard deduction. Filing late taxes for 2012   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Filing late taxes for 2012 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Filing late taxes for 2012   If you are a nonresident alien who is married to a U. Filing late taxes for 2012 S. Filing late taxes for 2012 citizen or resident alien at the end of the year, you can choose to be treated as a U. Filing late taxes for 2012 S. Filing late taxes for 2012 resident. Filing late taxes for 2012 See Publication 519, U. Filing late taxes for 2012 S. Filing late taxes for 2012 Tax Guide for Aliens. Filing late taxes for 2012 If you make this choice, you can take the standard deduction. Filing late taxes for 2012 Decedent's final return. Filing late taxes for 2012   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Filing late taxes for 2012 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Filing late taxes for 2012 Higher standard deduction for age (65 or older). Filing late taxes for 2012   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Filing late taxes for 2012 You are considered age 65 on the day before your 65th birthday. Filing late taxes for 2012 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Filing late taxes for 2012 Higher standard deduction for blindness. Filing late taxes for 2012   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Filing late taxes for 2012 You qualify for this benefit if you are totally or partly blind. Filing late taxes for 2012 Not totally blind. Filing late taxes for 2012   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Filing late taxes for 2012   If your eye condition will never improve beyond these limits, the statement should include this fact. Filing late taxes for 2012 You must keep the statement in your records. Filing late taxes for 2012   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Filing late taxes for 2012 Spouse 65 or older or blind. Filing late taxes for 2012   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Filing late taxes for 2012    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Filing late taxes for 2012 Example. Filing late taxes for 2012 This example illustrates how to determine your standard deduction using Worksheet 4-1. Filing late taxes for 2012 Bill and Lisa are filing a joint return for 2013. Filing late taxes for 2012 Both are over age 65. Filing late taxes for 2012 Neither is blind, and neither can be claimed as a dependent. Filing late taxes for 2012 They do not itemize deductions, so they use Worksheet 4-1. Filing late taxes for 2012 Because they are married filing jointly, they enter $12,200 on line 1. Filing late taxes for 2012 They check the “No” box on line 2, so they also enter $12,200 on line 4. Filing late taxes for 2012 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Filing late taxes for 2012 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Filing late taxes for 2012 Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Filing late taxes for 2012 However, the standard deduction may be higher if the individual is 65 or older or blind. Filing late taxes for 2012 If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Filing late taxes for 2012 Worksheet 4-1. Filing late taxes for 2012 2013 Standard Deduction Worksheet Caution. Filing late taxes for 2012 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Filing late taxes for 2012 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Filing late taxes for 2012 Put the total number of boxes checked in box c and go to line 1. Filing late taxes for 2012 a. Filing late taxes for 2012 You   Born before  January 2, 1949     Blind b. Filing late taxes for 2012 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Filing late taxes for 2012 Total boxes checked             1. Filing late taxes for 2012 Enter the amount shown below for your filing status. Filing late taxes for 2012               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Filing late taxes for 2012           2. Filing late taxes for 2012 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Filing late taxes for 2012 Skip line 3; enter the amount from line 1 on line 4. Filing late taxes for 2012   Yes. Filing late taxes for 2012 Go to line 3. Filing late taxes for 2012         3. Filing late taxes for 2012 Is your earned income* more than $650?               Yes. Filing late taxes for 2012 Add $350 to your earned income. Filing late taxes for 2012 Enter the total   3. Filing late taxes for 2012         No. Filing late taxes for 2012 Enter $1,000 4. Filing late taxes for 2012 Enter the smaller of line 1 or line 3 4. Filing late taxes for 2012   5. Filing late taxes for 2012 If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Filing late taxes for 2012 Enter the result here. Filing late taxes for 2012 Otherwise, enter -0- 5. Filing late taxes for 2012   6. Filing late taxes for 2012 Add lines 4 and 5. Filing late taxes for 2012 This is your standard deduction for 2013. Filing late taxes for 2012 6. Filing late taxes for 2012   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Filing late taxes for 2012 It also includes any amount received as a scholarship that you must include in your income. Filing late taxes for 2012 Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Filing late taxes for 2012 Itemized Deductions Some individuals should itemize their deductions because it will save them money. Filing late taxes for 2012 Others should itemize because they do not qualify for the standard deduction. Filing late taxes for 2012 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Filing late taxes for 2012 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Filing late taxes for 2012 For more information, see Overall limitation, later. Filing late taxes for 2012 Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Filing late taxes for 2012 You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Filing late taxes for 2012 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Filing late taxes for 2012 See the Schedule A (Form 1040) instructions for more information. Filing late taxes for 2012 Overall limitation. Filing late taxes for 2012   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Filing late taxes for 2012  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Filing late taxes for 2012 Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Filing late taxes for 2012 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Filing late taxes for 2012 For more information, see the following discussions of selected items, which are presented in alphabetical order. Filing late taxes for 2012 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Filing late taxes for 2012 Table 4-1. Filing late taxes for 2012 Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Filing late taxes for 2012 ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Filing late taxes for 2012 ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Filing late taxes for 2012 Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Filing late taxes for 2012 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Filing late taxes for 2012 5% of your adjusted gross income if you or your spouse is age 65 or older). Filing late taxes for 2012 What to include. Filing late taxes for 2012   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Filing late taxes for 2012 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Filing late taxes for 2012 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. Filing late taxes for 2012 You can include medical expenses you charge to your credit card in the year the charge is made. Filing late taxes for 2012 It does not matter when you actually pay the amount charged. Filing late taxes for 2012 Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Filing late taxes for 2012 Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Filing late taxes for 2012 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Filing late taxes for 2012 Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Filing late taxes for 2012 Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Filing late taxes for 2012 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Filing late taxes for 2012 This is a personal expense that is not deductible. Filing late taxes for 2012 However, you may be able to include certain expenses paid to a person providing nursing-type services. Filing late taxes for 2012 For more information, see Nursing Services , later. Filing late taxes for 2012 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Filing late taxes for 2012 For more information, see Qualified long-term care services under Long-Term Care, later. Filing late taxes for 2012 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. Filing late taxes for 2012 This includes amounts paid for meals and lodging. Filing late taxes for 2012 Also, see Meals and Lodging , later. Filing late taxes for 2012 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. Filing late taxes for 2012 Qualified long-term care services. Filing late taxes for 2012   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Filing late taxes for 2012 Chronically ill individual. Filing late taxes for 2012    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. Filing late taxes for 2012 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. Filing late taxes for 2012 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Filing late taxes for 2012 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Filing late taxes for 2012 Maintenance and personal care services. Filing late taxes for 2012    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). Filing late taxes for 2012 Qualified long-term care insurance contracts. Filing late taxes for 2012   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Filing late taxes for 2012 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. Filing late taxes for 2012   The amount of qualified long-term care premiums you can include is limited. Filing late taxes for 2012 You can include the following as medical expenses on Schedule A (Form 1040). Filing late taxes for 2012 Qualified long-term care premiums up to the following amounts. Filing late taxes for 2012 Age 40 or under – $360. Filing late taxes for 2012 Age 41 to 50 – $680. Filing late taxes for 2012 Age 51 to 60 – $1,360. Filing late taxes for 2012 Age 61 to 70 – $3,640. Filing late taxes for 2012 Age 71 or over – $4,550. Filing late taxes for 2012 Unreimbursed expenses for qualified long-term care services. Filing late taxes for 2012 Note. Filing late taxes for 2012 The limit on premiums is for each person. Filing late taxes for 2012 Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Filing late taxes for 2012 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Filing late taxes for 2012 You can include the cost of such lodging while away from home if all of the following requirements are met. Filing late taxes for 2012 The lodging is primarily for, and essential to, medical care. Filing late taxes for 2012 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. Filing late taxes for 2012 The lodging is not lavish or extravagant under the circumstances. Filing late taxes for 2012 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Filing late taxes for 2012 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Filing late taxes for 2012 You can include lodging for a person traveling with the person receiving the medical care. Filing late taxes for 2012 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. Filing late taxes for 2012 (Meals are not included. Filing late taxes for 2012 ) Nursing home. Filing late taxes for 2012   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Filing late taxes for 2012 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Filing late taxes for 2012   Do not include the cost of meals and lodging if the reason for being in the home is personal. Filing late taxes for 2012 However, you can include in medical expenses the part of the cost that is for medical or nursing care. Filing late taxes for 2012 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Filing late taxes for 2012 Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Filing late taxes for 2012 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. Filing late taxes for 2012 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Filing late taxes for 2012 Medicare Part A. Filing late taxes for 2012   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Filing late taxes for 2012 The payroll tax paid for Medicare Part A is not a medical expense. Filing late taxes for 2012 If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Filing late taxes for 2012 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Filing late taxes for 2012 Medicare Part B. Filing late taxes for 2012   Medicare Part B is a supplemental medical insurance. Filing late taxes for 2012 Premiums you pay for Medicare Part B are a medical expense. Filing late taxes for 2012 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Filing late taxes for 2012 If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Filing late taxes for 2012 SSA. Filing late taxes for 2012 gov, to find out your premium. Filing late taxes for 2012 Medicare Part D. Filing late taxes for 2012   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Filing late taxes for 2012 You can include as a medical expense premiums you pay for Medicare Part D. Filing late taxes for 2012 Prepaid insurance premiums. Filing late taxes for 2012   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Filing late taxes for 2012 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Filing late taxes for 2012 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Filing late taxes for 2012 You can also include amounts you pay for insulin. Filing late taxes for 2012 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Filing late taxes for 2012 Imported medicines and drugs. Filing late taxes for 2012   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Filing late taxes for 2012 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Filing late taxes for 2012 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Filing late taxes for 2012 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. Filing late taxes for 2012 These services can be provided in your home or another care facility. Filing late taxes for 2012 Generally, only the amount spent for nursing services is a medical expense. Filing late taxes for 2012 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. Filing late taxes for 2012 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Filing late taxes for 2012 See Maintenance and personal care services under Qualified long-term care services, earlier. Filing late taxes for 2012 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. Filing late taxes for 2012 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Filing late taxes for 2012 You can also include in medical expenses part of the amount you pay for that attendant's meals. Filing late taxes for 2012 Divide the food expense among the household members to find the cost of the attendant's food. Filing late taxes for 2012 Then divide that cost in the same manner as in the preceding paragraph. Filing late taxes for 2012 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Filing late taxes for 2012 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Filing late taxes for 2012 Employment taxes. Filing late taxes for 2012   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Filing late taxes for 2012 If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Filing late taxes for 2012 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Filing late taxes for 2012 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Filing late taxes for 2012 Car expenses. Filing late taxes for 2012    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Filing late taxes for 2012 You cannot include depreciation, insurance, general repair, or maintenance expenses. Filing late taxes for 2012   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. Filing late taxes for 2012   You can also include parking fees and tolls. Filing late taxes for 2012 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Filing late taxes for 2012 You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Filing late taxes for 2012 Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 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