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How Do You File State Income Taxes

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How Do You File State Income Taxes

How do you file state income taxes 33. How do you file state income taxes   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). How do you file state income taxes Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. How do you file state income taxes Cómo reclamar el crédito. How do you file state income taxes Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. How do you file state income taxes Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. How do you file state income taxes Sus ingresos no sobrepasan determinados límites. How do you file state income taxes Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. How do you file state income taxes Primero, utilice la Figura 33-A para saber si reúne los requisitos. How do you file state income taxes En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. How do you file state income taxes Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. How do you file state income taxes No puede reclamar el crédito si presenta el Formulario 1040EZ. How do you file state income taxes Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. How do you file state income taxes Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). How do you file state income taxes Recibió ingresos sujetos a impuestos por incapacidad durante 2013. How do you file state income taxes En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). How do you file state income taxes 65 años de edad. How do you file state income taxes   Se considera que tiene 65 años el día antes de cumplir los 65 años. How do you file state income taxes Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. How do you file state income taxes Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). How do you file state income taxes Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. How do you file state income taxes Excepciones. How do you file state income taxes   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. How do you file state income taxes UU. How do you file state income taxes al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. How do you file state income taxes En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. How do you file state income taxes Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. How do you file state income taxes UU. How do you file state income taxes al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. How do you file state income taxes UU. How do you file state income taxes durante todo el año. How do you file state income taxes En ese caso, quizás se le permita reclamar el crédito. How do you file state income taxes Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. How do you file state income taxes S. How do you file state income taxes Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. How do you file state income taxes Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. How do you file state income taxes No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. How do you file state income taxes Cabeza de familia. How do you file state income taxes   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. How do you file state income taxes Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. How do you file state income taxes Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). How do you file state income taxes Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. How do you file state income taxes Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. How do you file state income taxes Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. How do you file state income taxes Total y permanentemente incapacitado. How do you file state income taxes    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. How do you file state income taxes Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. How do you file state income taxes Vea Declaración del médico , más adelante. How do you file state income taxes Actividad sustancial remunerada. How do you file state income taxes   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. How do you file state income taxes El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. How do you file state income taxes   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. How do you file state income taxes Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. How do you file state income taxes No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. How do you file state income taxes    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. How do you file state income taxes Empleo en establecimientos protegidos. How do you file state income taxes   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. How do you file state income taxes Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). How do you file state income taxes   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. How do you file state income taxes Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. How do you file state income taxes El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. How do you file state income taxes Declaración del médico. How do you file state income taxes   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. How do you file state income taxes Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). How do you file state income taxes    Please click here for the text description of the image. How do you file state income taxes Figura 33−A. How do you file state income taxes ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. How do you file state income taxes Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes . How do you file state income taxes soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. How do you file state income taxes   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. How do you file state income taxes Veteranos. How do you file state income taxes   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. How do you file state income taxes El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. How do you file state income taxes Puede obtener este formulario de la oficina regional del VA de su área. How do you file state income taxes Declaración escrita de un médico obtenida en un año anterior. How do you file state income taxes   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. How do you file state income taxes Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). How do you file state income taxes Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). How do you file state income taxes   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. How do you file state income taxes Ingresos por incapacidad. How do you file state income taxes   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. How do you file state income taxes Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. How do you file state income taxes Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. How do you file state income taxes Pagos que no se consideran ingresos por incapacidad. How do you file state income taxes   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. How do you file state income taxes Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. How do you file state income taxes   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. How do you file state income taxes La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. How do you file state income taxes Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. How do you file state income taxes El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). How do you file state income taxes El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. How do you file state income taxes Se indican los límites en la Tabla 33-1. How do you file state income taxes Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. How do you file state income taxes Vea Cómo Reclamar el Crédito , más adelante. How do you file state income taxes Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. How do you file state income taxes Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. How do you file state income taxes El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). How do you file state income taxes Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . How do you file state income taxes Formulario 1040. How do you file state income taxes   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. How do you file state income taxes Formulario 1040A. How do you file state income taxes   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. How do you file state income taxes El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). How do you file state income taxes Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). How do you file state income taxes Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). How do you file state income taxes Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. How do you file state income taxes Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. How do you file state income taxes Límite del crédito. How do you file state income taxes   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. How do you file state income taxes Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. How do you file state income taxes Prev  Up  Next   Home   More Online Publications
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The How Do You File State Income Taxes

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