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Income Tax Forms 2011

2010 Income Tax FormsTax Form 1040ezFree Tax Filing Online 2012Amend Your TaxesIrs Forms 1040Free Tax Filing 2012 OnlineComplete 1040x FormFederal Tax BookletWhere Can I File My Federal And State Taxes For FreeHow Far Back Can You Amend Tax Returns2013 Form 1040ez1040 Ez Forms 2014Military Tax DeductionsHow To File A Late Tax Return 2011Free Tax PreperationFiling A 1040x Amended Tax Return2013 Tax Forms 1040ezFederal Tax Return Forms1040ez Tax Forms 2014Turbotax For Students FreeHow To File A 1040x Form To The Irs1040ez Free FileExpress 1040Hrblock TaxesFederal Ez Tax Form 2011File 1040ez Online1040ez Forms 20142012 Amended Tax ReturnFreefilefillableforms ComCan You Amend A Tax Return OnlineH&r Block Military DiscountOnline Tax PreparationFederal Tax Amended ReturnFederal 1040ez Forms And Instructions 2013Free State Filing Online1040nr Ez Online FilingWww StatetaxformsDownload 1040x FormState Income Tax ReturnFree State Filling

Income Tax Forms 2011

Income tax forms 2011 Publication 15-B - Additional Material Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Washington

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bellevue

520 112th Ave. N.E.
Bellevue, WA 98004

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 456-9637
Bellingham

114 W. Magnolia
Bellingham, WA 98225

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(360) 752-4361
Everett

3020 Rucker Ave.
Everett, WA 98201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 304-1656
Olympia 

319 7th Avenue SE
Olympia, WA 98501

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(360) 570-5410
Richland  825 Jadwin Ave.
Richland, WA 99352 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(509) 376-0705
Seattle 

915 Second Ave.
Seattle, WA 98174 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(206) 220-6015
Silverdale  9657 Levin Rd.
Silverdale, WA 98383 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(360) 698-5861
Spokane 

920 W. Riverside 
Spokane, WA 99201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

                                                                                                 
Services Provided

(509) 353-0508

Tacoma 

1201 Pacific Ave.
Tacoma, WA 98402 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(253) 428-3518

Vancouver 

500 W. 12th St.
Vancouver, WA 98660 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:45 p.m. - 1:45 p.m.)

 

Services Provided

(360) 905-1181
Yakima 

107 S. 7th Ave.
Yakima, WA 98902 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(509) 454-5675

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 206-220-6037 in the Seattle area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
915 Second Avenue, MS W180
Seattle, WA 98174-0041

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Income Tax Forms 2011

Income tax forms 2011 Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Income tax forms 2011 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. Income tax forms 2011 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Income tax forms 2011 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Income tax forms 2011 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Income tax forms 2011 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Income tax forms 2011 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. Income tax forms 2011 Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Income tax forms 2011 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. Income tax forms 2011 (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Income tax forms 2011 ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 S. Income tax forms 2011 Individual Income Tax Return, for the year in which you overlooked the expense. Income tax forms 2011 Do not claim the expense on this year's return. Income tax forms 2011 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. Income tax forms 2011 You cannot include medical expenses that were paid by insurance companies or other sources. Income tax forms 2011 This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Income tax forms 2011 Separate returns. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011 Community property states. Income tax forms 2011   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. Income tax forms 2011 Generally, each of you should include half the expenses. Income tax forms 2011 If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Income tax forms 2011 If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 5% of your AGI. Income tax forms 2011 Example. Income tax forms 2011 You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Income tax forms 2011 You paid medical expenses of $2,500. Income tax forms 2011 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Income tax forms 2011 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. Income tax forms 2011 There are different rules for decedents and for individuals who are the subject of multiple support agreements. Income tax forms 2011 See Support claimed under a multiple support agreement , later under Qualifying Relative. Income tax forms 2011 Spouse You can include medical expenses you paid for your spouse. Income tax forms 2011 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. Income tax forms 2011 Example 1. Income tax forms 2011 Mary received medical treatment before she married Bill. Income tax forms 2011 Bill paid for the treatment after they married. Income tax forms 2011 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Income tax forms 2011 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Income tax forms 2011 Mary would include the amounts she paid during the year in her separate return. Income tax forms 2011 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Income tax forms 2011 Example 2. Income tax forms 2011 This year, John paid medical expenses for his wife Louise, who died last year. Income tax forms 2011 John married Belle this year and they file a joint return. Income tax forms 2011 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. Income tax forms 2011 Dependent You can include medical expenses you paid for your dependent. Income tax forms 2011 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. Income tax forms 2011 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Income tax forms 2011 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Income tax forms 2011 S. Income tax forms 2011 citizen or national or a resident of the United States, Canada, or Mexico. Income tax forms 2011 If your qualifying child was adopted, see Exception for adopted child , later. Income tax forms 2011 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. Income tax forms 2011 Exception for adopted child. Income tax forms 2011   If you are a U. Income tax forms 2011 S. Income tax forms 2011 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. Income tax forms 2011 S. Income tax forms 2011 citizen or national, or a resident of the United States, Canada, or Mexico. Income tax forms 2011 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. Income tax forms 2011 Adopted child. Income tax forms 2011   A legally adopted child is treated as your own child. Income tax forms 2011 This child includes a child lawfully placed with you for legal adoption. Income tax forms 2011   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. Income tax forms 2011   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. Income tax forms 2011   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. Income tax forms 2011    You may be able to take a credit for other expenses related to an adoption. Income tax forms 2011 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Income tax forms 2011 Child of divorced or separated parents. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 Support claimed under a multiple support agreement. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Income tax forms 2011 However, you can include the entire unreimbursed amount you paid for medical expenses. Income tax forms 2011 Example. Income tax forms 2011 You and your three brothers each provide one-fourth of your mother's total support. Income tax forms 2011 Under a multiple support agreement, you treat your mother as your dependent. Income tax forms 2011 You paid all of her medical expenses. Income tax forms 2011 Your brothers repaid you for three-fourths of these expenses. Income tax forms 2011 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Income tax forms 2011 Your brothers cannot include any part of the expenses. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 This includes expenses for the decedent's spouse and dependents as well as for the decedent. Income tax forms 2011 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. Income tax forms 2011 The expenses must be paid within the 1-year period beginning with the day after the date of death. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 Example. Income tax forms 2011 John properly filed his 2012 income tax return. Income tax forms 2011 He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Income tax forms 2011 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. Income tax forms 2011 The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Income tax forms 2011 The items are listed in alphabetical order. Income tax forms 2011 This list does not include all possible medical expenses. Income tax forms 2011 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Income tax forms 2011 Abortion You can include in medical expenses the amount you pay for a legal abortion. Income tax forms 2011 Acupuncture You can include in medical expenses the amount you pay for acupuncture. Income tax forms 2011 Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Income tax forms 2011 This includes meals and lodging provided by the center during treatment. Income tax forms 2011 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. Income tax forms 2011 Ambulance You can include in medical expenses amounts you pay for ambulance service. Income tax forms 2011 Annual Physical Examination See Physical Examination , later. Income tax forms 2011 Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Income tax forms 2011 Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Income tax forms 2011 Bandages You can include in medical expenses the cost of medical supplies such as bandages. Income tax forms 2011 Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Income tax forms 2011 Body Scan You can include in medical expenses the cost of an electronic body scan. Income tax forms 2011 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. Income tax forms 2011 Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Income tax forms 2011 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. Income tax forms 2011 See Cosmetic Surgery , later. Income tax forms 2011 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. Income tax forms 2011 The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Income tax forms 2011 The cost of the improvement is reduced by the increase in the value of your property. Income tax forms 2011 The difference is a medical expense. Income tax forms 2011 If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Income tax forms 2011 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. Income tax forms 2011 These improvements include, but are not limited to, the following items. Income tax forms 2011 Constructing entrance or exit ramps for your home. Income tax forms 2011 Widening doorways at entrances or exits to your home. Income tax forms 2011 Widening or otherwise modifying hallways and interior doorways. Income tax forms 2011 Installing railings, support bars, or other modifications to bathrooms. Income tax forms 2011 Lowering or modifying kitchen cabinets and equipment. Income tax forms 2011 Moving or modifying electrical outlets and fixtures. Income tax forms 2011 Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Income tax forms 2011 Modifying fire alarms, smoke detectors, and other warning systems. Income tax forms 2011 Modifying stairways. Income tax forms 2011 Adding handrails or grab bars anywhere (whether or not in bathrooms). Income tax forms 2011 Modifying hardware on doors. Income tax forms 2011 Modifying areas in front of entrance and exit doorways. Income tax forms 2011 Grading the ground to provide access to the residence. Income tax forms 2011 Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Income tax forms 2011 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Income tax forms 2011 Capital expense worksheet. Income tax forms 2011   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Income tax forms 2011 Worksheet A. Income tax forms 2011 Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Income tax forms 2011 1. Income tax forms 2011 Enter the amount you paid for the home improvement 1. Income tax forms 2011   2. Income tax forms 2011 Enter the value of your home immediately after the improvement 2. Income tax forms 2011       3. Income tax forms 2011 Enter the value of your home immediately before the improvement 3. Income tax forms 2011       4. Income tax forms 2011 Subtract line 3 from line 2. Income tax forms 2011 This is the increase in the value of your home due to the improvement 4. Income tax forms 2011     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Income tax forms 2011       • If line 4 is less than line 1, go to line 5. Income tax forms 2011     5. Income tax forms 2011 Subtract line 4 from line 1. Income tax forms 2011 These are your medical expenses due to the home improvement 5. Income tax forms 2011   Operation and upkeep. Income tax forms 2011   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. Income tax forms 2011 This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Income tax forms 2011 Improvements to property rented by a person with a disability. Income tax forms 2011   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. Income tax forms 2011 Example. Income tax forms 2011 John has arthritis and a heart condition. Income tax forms 2011 He cannot climb stairs or get into a bathtub. Income tax forms 2011 On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Income tax forms 2011 The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Income tax forms 2011 John can include in medical expenses the entire amount he paid. Income tax forms 2011 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. Income tax forms 2011 Special design. Income tax forms 2011   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Income tax forms 2011 Cost of operation. Income tax forms 2011   The includible costs of using a car for medical reasons are explained under Transportation , later. Income tax forms 2011 Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Income tax forms 2011 Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Income tax forms 2011 Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Income tax forms 2011 You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Income tax forms 2011 See Eyeglasses and Eye Surgery , later. Income tax forms 2011 Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Income tax forms 2011 Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Income tax forms 2011 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. Income tax forms 2011 Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Income tax forms 2011 But see Teeth Whitening under What Expenses Are Not Includible, later. Income tax forms 2011 Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Income tax forms 2011 Example. Income tax forms 2011 You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Income tax forms 2011 You can include the cost of the blood sugar test kit in your medical expenses. Income tax forms 2011 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. Income tax forms 2011 (See Publication 503, Child and Dependent Care Expenses. Income tax forms 2011 ) 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. Income tax forms 2011 Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Income tax forms 2011 This includes meals and lodging at the center during treatment. Income tax forms 2011 Drugs See Medicines , later. Income tax forms 2011 Eye Exam You can include in medical expenses the amount you pay for eye examinations. Income tax forms 2011 Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Income tax forms 2011 See Contact Lenses , earlier, for more information. Income tax forms 2011 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. Income tax forms 2011 Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Income tax forms 2011 Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Income tax forms 2011 Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Income tax forms 2011 Founder's Fee See Lifetime Care—Advance Payments , later. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 These amounts are treated as medical insurance premiums. Income tax forms 2011 See Insurance Premiums , later. Income tax forms 2011 Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Income tax forms 2011 Home Care See Nursing Services , later. Income tax forms 2011 Home Improvements See Capital Expenses , earlier. Income tax forms 2011 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. Income tax forms 2011 This includes amounts paid for meals and lodging. Income tax forms 2011 Also see Lodging , later. Income tax forms 2011 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Income tax forms 2011 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). Income tax forms 2011 See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Income tax forms 2011 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. Income tax forms 2011 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Income tax forms 2011 Health coverage tax credit. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011 S. Income tax forms 2011 Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 Example. Income tax forms 2011 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Income tax forms 2011 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Income tax forms 2011 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. Income tax forms 2011 Long-term care services. Income tax forms 2011   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. Income tax forms 2011 This amount will be reported as wages on your Form W-2. Income tax forms 2011 Retired public safety officers. Income tax forms 2011   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. Income tax forms 2011 This applies only to distributions that would otherwise be included in income. Income tax forms 2011 Health reimbursement arrangement (HRA). Income tax forms 2011   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Income tax forms 2011 This is because an HRA is funded solely by the employer. Income tax forms 2011 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. Income tax forms 2011 The payroll tax paid for Medicare A is not a medical expense. Income tax forms 2011 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. Income tax forms 2011 In this situation you can include the premiums you paid for Medicare A as a medical expense. Income tax forms 2011 Medicare B Medicare B is a supplemental medical insurance. Income tax forms 2011 Premiums you pay for Medicare B are a medical expense. Income tax forms 2011 Check the information you received from the Social Security Administration to find out your premium. Income tax forms 2011 Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Income tax forms 2011 You can include as a medical expense premiums you pay for Medicare D. Income tax forms 2011 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). Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 You can include this cost of continuing participation in the health plan as a medical expense. Income tax forms 2011 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. Income tax forms 2011 You cannot include this cost of continuing participation in that health plan as a medical expense. Income tax forms 2011 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. Income tax forms 2011 , 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. Income tax forms 2011 Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Income tax forms 2011 Coverage for nondependents. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011  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. Income tax forms 2011 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. Income tax forms 2011 Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Income tax forms 2011 Lactation Expenses See Breast Pumps and Supplies , earlier. Income tax forms 2011 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. Income tax forms 2011 These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Income tax forms 2011 The cost of repainting the scraped area is not a medical expense. Income tax forms 2011 If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Income tax forms 2011 See Capital Expenses , earlier. Income tax forms 2011 Do not include the cost of painting the wallboard as a medical expense. Income tax forms 2011 Learning Disability See Special Education , later. Income tax forms 2011 Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 The part of the payment you include is the amount properly allocable to medical care. Income tax forms 2011 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. Income tax forms 2011 You can use a statement from the retirement home to prove the amount properly allocable to medical care. Income tax forms 2011 The statement must be based either on the home's prior experience or on information from a comparable home. Income tax forms 2011 Dependents with disabilities. Income tax forms 2011   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. Income tax forms 2011 The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Income tax forms 2011 Payments for future medical care. Income tax forms 2011   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. Income tax forms 2011 This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Income tax forms 2011 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. Income tax forms 2011 See Nursing Home , later. Income tax forms 2011 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Income tax forms 2011 You can include the cost of such lodging while away from home if all of the following requirements are met. Income tax forms 2011 The lodging is primarily for and essential to medical care. Income tax forms 2011 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. Income tax forms 2011 The lodging is not lavish or extravagant under the circumstances. Income tax forms 2011 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Income tax forms 2011 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Income tax forms 2011 You can include lodging for a person traveling with the person receiving the medical care. Income tax forms 2011 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. Income tax forms 2011 Meals are not included. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 Chronically ill individual. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Income tax forms 2011 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Income tax forms 2011 Maintenance and personal care services. Income tax forms 2011    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). Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 The amount of qualified long-term care premiums you can include is limited. Income tax forms 2011 You can include the following as medical expenses on Schedule A (Form 1040). Income tax forms 2011 Qualified long-term care premiums up to the following amounts. Income tax forms 2011 Age 40 or under – $360. Income tax forms 2011 Age 41 to 50 – $680. Income tax forms 2011 Age 51 to 60 – $1,360. Income tax forms 2011 Age 61 to 70 – $3,640. Income tax forms 2011 Age 71 or over – $4,550. Income tax forms 2011 Unreimbursed expenses for qualified long-term care services. Income tax forms 2011 Note. Income tax forms 2011 The limit on premiums is for each person. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 You cannot include in medical expenses the cost of meals that are not part of inpatient care. Income tax forms 2011 Also see Weight-Loss Program and Nutritional Supplements , later. Income tax forms 2011 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. Income tax forms 2011 The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Income tax forms 2011 The majority of the time spent at the conference must be spent attending sessions on medical information. Income tax forms 2011 The cost of meals and lodging while attending the conference is not deductible as a medical expense. Income tax forms 2011 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. Income tax forms 2011 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Income tax forms 2011 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Income tax forms 2011 You can also include amounts you pay for insulin. Income tax forms 2011 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Income tax forms 2011 Imported medicines and drugs. Income tax forms 2011   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Income tax forms 2011 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. Income tax forms 2011 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Income tax forms 2011 Do not include the cost of meals and lodging if the reason for being in the home is personal. Income tax forms 2011 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Income tax forms 2011 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Income tax forms 2011 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Income tax forms 2011 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. Income tax forms 2011 These services can be provided in your home or another care facility. Income tax forms 2011 Generally, only the amount spent for nursing services is a medical expense. Income tax forms 2011 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. Income tax forms 2011 For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Income tax forms 2011 She spends 10% of her time doing household services such as washing dishes and laundry. Income tax forms 2011 You can include only $270 per week as medical expenses. Income tax forms 2011 The $30 (10% × $300) allocated to household services cannot be included. Income tax forms 2011 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Income tax forms 2011 See Maintenance and personal care services under Long-Term Care, earlier. Income tax forms 2011 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. Income tax forms 2011 See Publication 503. Income tax forms 2011 You can also include in medical expenses part of the amount you pay for that attendant's meals. Income tax forms 2011 Divide the food expense among the household members to find the cost of the attendant's food. Income tax forms 2011 Then divide that cost in the same manner as in the preceding paragraph. Income tax forms 2011 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Income tax forms 2011 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Income tax forms 2011 Employment taxes. Income tax forms 2011   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. Income tax forms 2011 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. Income tax forms 2011 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Income tax forms 2011 Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Income tax forms 2011 See Cosmetic Surgery under What Expenses Are Not Includible, later. Income tax forms 2011 Optometrist See Eyeglasses , earlier. Income tax forms 2011 Organ Donors See Transplants , later. Income tax forms 2011 Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Income tax forms 2011 Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Income tax forms 2011 Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Income tax forms 2011 You do not have to be ill at the time of the examination. Income tax forms 2011 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. Income tax forms 2011 Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Income tax forms 2011 Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Income tax forms 2011 This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Income tax forms 2011 See Psychoanalysis, next, and Transportation , later. Income tax forms 2011 Psychoanalysis You can include in medical expenses payments for psychoanalysis. Income tax forms 2011 However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Income tax forms 2011 Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 A doctor must recommend that the child attend the school. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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). Income tax forms 2011 Also see Vasectomy , later. Income tax forms 2011 Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Income tax forms 2011 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. Income tax forms 2011 Surgery See Operations , earlier. Income tax forms 2011 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. Income tax forms 2011 This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Income tax forms 2011 You can also include the cost of repairing the equipment. Income tax forms 2011 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. Income tax forms 2011 This may be the cost of an adapter that attaches to a regular set. Income tax forms 2011 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. Income tax forms 2011 Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Income tax forms 2011 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. Income tax forms 2011 This includes transportation. Income tax forms 2011 You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Income tax forms 2011 This includes transportation. Income tax forms 2011 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Income tax forms 2011 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. Income tax forms 2011 Car expenses. Income tax forms 2011   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Income tax forms 2011 You cannot include depreciation, insurance, general repair, or maintenance expenses. Income tax forms 2011   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. Income tax forms 2011    You can also include parking fees and tolls. Income tax forms 2011 You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Income tax forms 2011 Example. Income tax forms 2011 In 2013, Bill Jones drove 2,800 miles for medical reasons. Income tax forms 2011 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Income tax forms 2011 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Income tax forms 2011 He figures the actual expenses first. Income tax forms 2011 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Income tax forms 2011 He then figures the standard mileage amount. Income tax forms 2011 He multiplies 2,800 miles by 24 cents a mile for a total of $672. Income tax forms 2011 He then adds the $100 tolls and parking for a total of $772. Income tax forms 2011 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. Income tax forms 2011 Transportation expenses you cannot include. Income tax forms 2011    You cannot include in medical expenses the cost of transportation in the following situations. Income tax forms 2011 Going to and from work, even if your condition requires an unusual means of transportation. Income tax forms 2011 Travel for purely personal reasons to another city for an operation or other medical care. Income tax forms 2011 Travel that is merely for the general improvement of one's health. Income tax forms 2011 The costs of operating a specially equipped car for other than medical reasons. Income tax forms 2011 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. Income tax forms 2011 You may be able to include up to $50 for each night for each person. Income tax forms 2011 You can include lodging for a person traveling with the person receiving the medical care. Income tax forms 2011 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. Income tax forms 2011 Meals are not included. Income tax forms 2011 See Lodging , earlier. Income tax forms 2011 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. Income tax forms 2011 However, see Medical Conferences , earlier. Income tax forms 2011 Tuition Under special circumstances, you can include charges for tuition in medical expenses. Income tax forms 2011 See Special Education , earlier. Income tax forms 2011 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. Income tax forms 2011 Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Income tax forms 2011 Vision Correction Surgery See Eye Surgery , earlier. Income tax forms 2011 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). Income tax forms 2011 This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 See also Weight-Loss Program under What Expenses Are Not Includible, later. Income tax forms 2011 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. Income tax forms 2011 The cost of operating and maintaining the wheelchair is also a medical expense. Income tax forms 2011 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. Income tax forms 2011 X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Income tax forms 2011 What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Income tax forms 2011 The items are listed in alphabetical order. Income tax forms 2011 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. Income tax forms 2011 Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Income tax forms 2011 Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Income tax forms 2011 ), even if such substances are legalized by state law. Income tax forms 2011 Such substances are not legal under federal law and cannot be included in medical expenses. Income tax forms 2011 Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Income tax forms 2011 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. Income tax forms 2011 You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Income tax forms 2011 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. Income tax forms 2011 Example. Income tax forms 2011 An individual undergoes surgery that removes a breast as part of treatment for cancer. Income tax forms 2011 She pays a surgeon to reconstruct the breast. Income tax forms 2011 The surgery to reconstruct the breast corrects a deformity directly related to the disease. Income tax forms 2011 The cost of the surgery is includible in her medical expenses. Income tax forms 2011 Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Income tax forms 2011 , even if they are recommended by a doctor, if they are only for the improvement of general health. Income tax forms 2011 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. Income tax forms 2011 Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Income tax forms 2011 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. Income tax forms 2011 Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 Hair Transplant See Cosmetic Surgery , earlier. Income tax forms 2011 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. Income tax forms 2011 You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Income tax forms 2011 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. Income tax forms 2011 For more information, see Health Coverage Tax Credit , later. Income tax forms 2011 Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Income tax forms 2011 Contributions to health savings accounts are deducted separately. Income tax forms 2011 See Publication 969. Income tax forms 2011 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Income tax forms 2011 This is a personal expense that is not deductible. Income tax forms 2011 However, you may be able to include certain expenses paid to a person providing nursing-type services. Income tax forms 2011 For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Income tax forms 2011 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Income tax forms 2011 For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Income tax forms 2011 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. Income tax forms 2011 Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Income tax forms 2011 Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Income tax forms 2011 Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Income tax forms 2011 You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Income tax forms 2011 You also cannot use other funds equal to the amount of the distribution and include the expenses. Income tax forms 2011 For more information on Archer MSAs, see Publication 969. Income tax forms 2011 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. Income tax forms 2011 You can only include the cost of a drug that was imported legally. Income tax forms 2011 For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Income tax forms 2011 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. Income tax forms 2011 Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Income tax forms 2011 Example. Income tax forms 2011 Your doctor recommends that you take aspirin. Income tax forms 2011 Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Income tax forms 2011 Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Income tax forms 2011 unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Income tax forms 2011 Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Income tax forms 2011 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. Income tax forms 2011 For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Income tax forms 2011 ) Swimming Lessons See Dancing Lessons , earlier. Income tax forms 2011 Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Income tax forms 2011 See Cosmetic Surgery , earlier. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 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). Income tax forms 2011 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. Income tax forms 2011 Also, you cannot include membership dues in a gym, health club, or spa. Income tax forms 2011 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. Income tax forms 2011 See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Income tax forms 2011 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. Income tax forms 2011 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. Income tax forms 2011 This includes payments from Medicare. Income tax forms 2011 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. Income tax forms 2011 Example. Income tax forms 2011 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Income tax forms 2011 The insurance you receive for the hospital and doctors' bills is more than their charges. Income tax forms 2011 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. Income tax forms 2011 Health reimbursement arrange