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Irs Form 1040

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Irs Form 1040

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

Irs form 1040 22. Irs form 1040   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. Irs form 1040 Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Irs form 1040 Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Irs form 1040 Ejemplos. Irs form 1040 Formulario 1099-S. Irs form 1040 Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). Irs form 1040 También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. Irs form 1040 Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). Irs form 1040 Impuestos generales sobre ventas (estatales y locales). Irs form 1040 Impuestos sobre bienes raíces (estatales, locales, y extranjeros). Irs form 1040 Impuestos sobre bienes muebles (estatales y locales). Irs form 1040 Impuestos y cargos que usted no puede deducir. Irs form 1040 Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. Irs form 1040 Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. Irs form 1040 Impuestos de negocio. Irs form 1040   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. Irs form 1040 Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. Irs form 1040 Impuestos estatales o locales. Irs form 1040   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. Irs form 1040 UU. Irs form 1040 o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. Irs form 1040 Gobierno tribal de indios estadounidenses. Irs form 1040   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. Irs form 1040 Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. Irs form 1040 Impuestos generales sobre las ventas. Irs form 1040   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. Irs form 1040 Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. Irs form 1040 Impuestos extranjeros. Irs form 1040   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. Irs form 1040 Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. Irs form 1040 Usted tiene que pagar el impuesto durante su año tributario. Irs form 1040 Se le tiene que gravar el impuesto a usted. Irs form 1040   En general, sólo puede deducir los impuestos que se le gravan a usted. Irs form 1040   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. Irs form 1040 Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. Irs form 1040 Tiene que pagar el impuesto durante su año tributario. Irs form 1040   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. Irs form 1040 Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. Irs form 1040 Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. Irs form 1040 Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). Irs form 1040 Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. Irs form 1040    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. Irs form 1040 Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. Irs form 1040 Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. Irs form 1040 Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. Irs form 1040 Vea Impuestos Generales sobre las Ventas , mas adelante. Irs form 1040 Excepción. Irs form 1040    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. Irs form 1040 Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. Irs form 1040 Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. Irs form 1040   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. Irs form 1040 Sus Formularios W-2 indicarán la cantidad. Irs form 1040 Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. Irs form 1040 Pagos de impuesto estimado. Irs form 1040   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. Irs form 1040 Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. Irs form 1040 Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. Irs form 1040 Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. Irs form 1040 No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. Irs form 1040 Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. Irs form 1040 Reembolso aplicado a los impuestos. Irs form 1040   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. Irs form 1040    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. Irs form 1040 Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. Irs form 1040   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. Irs form 1040 Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. Irs form 1040 Declaraciones federales separadas. Irs form 1040   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. Irs form 1040 Declaraciones conjuntas estatales y locales. Irs form 1040   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. Irs form 1040 Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. Irs form 1040 Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. Irs form 1040 Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. Irs form 1040 De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. Irs form 1040 Declaración conjunta federal. Irs form 1040   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. Irs form 1040 Aportaciones a fondos de beneficios estatales. Irs form 1040    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. Irs form 1040 Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. Irs form 1040 Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). Irs form 1040 Fondo de Compensación por Desempleo de Alaska. Irs form 1040 Fondo de Beneficios por Incapacidad no Laboral de California. Irs form 1040 Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. Irs form 1040 Fondo de Compensación por Desempleo de Nueva Jersey. Irs form 1040 Fondo de Beneficios por Incapacidad no Laboral de Nueva York. Irs form 1040 Fondo de Compensación por Desempleo de Pennsylvania. Irs form 1040 Fondo de Beneficios Temporales por Incapacidad de Rhode Island. Irs form 1040 Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. Irs form 1040    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. Irs form 1040 Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. Irs form 1040   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. Irs form 1040 Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. Irs form 1040 Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. Irs form 1040 Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. Irs form 1040 Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. Irs form 1040 Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. Irs form 1040 Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. Irs form 1040 UU. Irs form 1040 , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. Irs form 1040 Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. Irs form 1040 S. Irs form 1040 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. Irs form 1040 UU. Irs form 1040 en el extranjero), en inglés. Irs form 1040 Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. Irs form 1040 Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). Irs form 1040 Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. Irs form 1040 Gastos reales. Irs form 1040   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. Irs form 1040 No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. Irs form 1040 Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. Irs form 1040 Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. Irs form 1040 No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. Irs form 1040 Vehículos de motor. Irs form 1040   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. Irs form 1040 Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. Irs form 1040 Tablas de las tarifas opcionales para impuestos sobre las ventas. Irs form 1040   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). Irs form 1040 Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. Irs form 1040   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. Irs form 1040 Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. Irs form 1040 Beneficios para veteranos. Irs form 1040 Paga por combate no tributable. Irs form 1040 Compensación del seguro obrero. Irs form 1040 La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. Irs form 1040 La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. Irs form 1040 Pagos de beneficios de asistencia pública. Irs form 1040   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. Irs form 1040 Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. Irs form 1040 Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. Irs form 1040 Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. Irs form 1040 Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. Irs form 1040 Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. Irs form 1040 Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. Irs form 1040 Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. Irs form 1040   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. Irs form 1040 La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. Irs form 1040 Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. Irs form 1040 División de los impuestos sobre bienes raíces entre compradores y vendedores. Irs form 1040   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. Irs form 1040   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. Irs form 1040 Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. Irs form 1040 Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. Irs form 1040 Esto corresponde independientemente de las fechas de gravamen bajo la ley local. Irs form 1040 Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. Irs form 1040    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. Irs form 1040 Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. Irs form 1040 Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. Irs form 1040 El comprador tiene que incluir la misma cantidad en su costo de la propiedad. Irs form 1040   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. Irs form 1040 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. Irs form 1040 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. Irs form 1040 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. Irs form 1040 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Irs form 1040 4. Irs form 1040 Multiplique la línea 1 por la línea 3. Irs form 1040 Ésta es su deducción. Irs form 1040 Anótela en la línea 6 del Anexo A (Formulario 1040). Irs form 1040   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. Irs form 1040 La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. Irs form 1040 Impuestos sobre bienes raíces de años anteriores. Irs form 1040   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. Irs form 1040 Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. Irs form 1040 El vendedor puede deducir estos impuestos pagados por el comprador. Irs form 1040 Sin embargo, el vendedor tiene que incluirlos en el precio de venta. Irs form 1040 Ejemplos. Irs form 1040   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. Irs form 1040 Ejemplo 1. Irs form 1040 El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. Irs form 1040 El plazo para pagar vence el 1 de agosto. Irs form 1040 El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. Irs form 1040 El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. Irs form 1040 Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. Irs form 1040 Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. Irs form 1040 José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). Irs form 1040 Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Irs form 1040 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. Irs form 1040 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. Irs form 1040 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. Irs form 1040 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Irs form 1040 3452 4. Irs form 1040 Multiplique la línea 1 por la línea 3. Irs form 1040 Ésta es su deducción. Irs form 1040 Anótela en la línea 6 del Anexo A (Formulario 1040). Irs form 1040 $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. Irs form 1040 Los compradores suman los $214 al costo de su vivienda. Irs form 1040 José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). Irs form 1040 Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Irs form 1040 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Irs form 1040 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. Irs form 1040 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Irs form 1040 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Irs form 1040 6658 4. Irs form 1040 Multiplique la línea 1 por la línea 3. Irs form 1040 Ésta es su deducción. Irs form 1040 Anótela en la línea 6 del Anexo A (Formulario 1040). Irs form 1040 $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. Irs form 1040 Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. Irs form 1040 La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. Irs form 1040 Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). Irs form 1040 Ejemplo 2. Irs form 1040 Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. Irs form 1040 Su año tributario de bienes raíces para la nueva casa es el año natural. Irs form 1040 Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. Irs form 1040 El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. Irs form 1040 Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. Irs form 1040 Los impuestos sobre bienes raíces para el año 2012 fueron $680. Irs form 1040 Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. Irs form 1040 Estos impuestos fueron para el año tributario de bienes raíces de 2012. Irs form 1040 Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. Irs form 1040 En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. Irs form 1040 En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. Irs form 1040 Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. Irs form 1040 Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. Irs form 1040 Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Irs form 1040 Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. Irs form 1040 Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Irs form 1040 Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Irs form 1040 6658 4. Irs form 1040 Multiplique la línea 1 por la línea 3. Irs form 1040 Ésta es su deducción. Irs form 1040 Anótela en la línea 6 del Anexo A (Formulario 1040). Irs form 1040 $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. Irs form 1040 Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. Irs form 1040 Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. Irs form 1040 El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. Irs form 1040 El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. Irs form 1040 Formulario 1099-S. Irs form 1040   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. Irs form 1040 El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. Irs form 1040 El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. Irs form 1040   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. Irs form 1040 El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). Irs form 1040 Vea Reembolso (o rebaja) , más adelante. Irs form 1040 Impuestos depositados en plica. Irs form 1040   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. Irs form 1040 Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. Irs form 1040 Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. Irs form 1040 Tenencia en su totalidad. Irs form 1040   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. Irs form 1040 Personas divorciadas. Irs form 1040   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. Irs form 1040 Vea Impuestos y seguro en el capítulo 18 para más información. Irs form 1040 Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Irs form 1040   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. Irs form 1040 Reembolso (o rebaja). Irs form 1040   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. Irs form 1040 Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. Irs form 1040 Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. Irs form 1040 Para más información, vea Recuperación de Fondos en el capítulo 12. Irs form 1040 Tabla 22-1. Irs form 1040 ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. Irs form 1040 Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). Irs form 1040     Multas y sanciones. Irs form 1040 Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. Irs form 1040 Impuestos federales sobre los ingresos. Irs form 1040   Impuestos extranjeros sobre los ingresos. Irs form 1040 Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. Irs form 1040   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . Irs form 1040 Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. Irs form 1040 Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. Irs form 1040 Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. Irs form 1040 Otros Impuestos Impuestos que son gastos de su ocupación o negocio. Irs form 1040 Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. Irs form 1040   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. Irs form 1040 Impuestos per cápita. Irs form 1040   Impuestos sobre una profesión u ocupación. Irs form 1040 Vea el capítulo 28. Irs form 1040     La mitad del impuesto sobre el trabajo por cuenta propia pagado. Irs form 1040   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. Irs form 1040 Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. Irs form 1040 Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. Irs form 1040 Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). Irs form 1040   Impuestos extranjeros sobre bienes raíces. Irs form 1040 Impuestos para beneficios locales (con excepciones). Irs form 1040 Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Irs form 1040   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. Irs form 1040 Cargos por la recogida de basura y desperdicios (hay excepciones). Irs form 1040 Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Irs form 1040     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Irs form 1040     Cuotas de la asociación de propietarios de viviendas. Irs form 1040 Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. Irs form 1040 Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). Irs form 1040 Impuestos de traspaso (impuestos de timbre). Irs form 1040 Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. Irs form 1040 Cuotas de la asociación de propietarios de vivienda. Irs form 1040 Impuestos por beneficios locales. Irs form 1040   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. Irs form 1040 Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. Irs form 1040 Debe aumentar la base de su propiedad por la cantidad pagada. Irs form 1040   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. Irs form 1040 Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. Irs form 1040 Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. Irs form 1040    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. Irs form 1040 Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Irs form 1040 Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. Irs form 1040 Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. Irs form 1040 Cargos detallados por servicios. Irs form 1040    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. Irs form 1040 Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). Irs form 1040    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. Irs form 1040 Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Irs form 1040 Excepción. Irs form 1040   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. Irs form 1040 Impuestos de traspaso (impuestos de timbre). Irs form 1040   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. Irs form 1040 Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. Irs form 1040 Si los paga el comprador, se incluyen en la base del costo de los bienes. Irs form 1040 Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Irs form 1040   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. Irs form 1040 Cuotas de la asociación de propietarios de vivienda. Irs form 1040   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. Irs form 1040 Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. Irs form 1040 Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. Irs form 1040 Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. Irs form 1040 Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. Irs form 1040 Ejemplo. Irs form 1040 El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. Irs form 1040 Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. Irs form 1040 Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. Irs form 1040 Los $17 restantes ($0. Irs form 1040 50 x 34), basados en el peso, no se pueden deducir. Irs form 1040 Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. Irs form 1040 Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. Irs form 1040 Vea la Tabla 22-1. Irs form 1040 Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. Irs form 1040 Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. Irs form 1040 No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. Irs form 1040 Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. Irs form 1040 Para más información, vea los capítulos 21 y 32. Irs form 1040 Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. Irs form 1040 No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. Irs form 1040 En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. Irs form 1040 Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Irs form 1040 Impuestos federales sobre los ingresos. Irs form 1040 Incluye impuestos sobre los ingresos retenidos de su paga. Irs form 1040 Multas y sanciones. Irs form 1040 No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. Irs form 1040 Impuestos sobre donaciones. Irs form 1040 Cargos por licencias. Irs form 1040 No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). Irs form 1040 Impuestos per cápita. Irs form 1040 No puede deducir los impuestos per cápita estatales o locales. Irs form 1040 Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. Irs form 1040 Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. Irs form 1040 Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. Irs form 1040    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. Irs form 1040 Marque el recuadro a en la línea 5. Irs form 1040 Impuestos generales sobre las ventas. Irs form 1040   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). Irs form 1040 Usted tiene que marcar el recuadro b en la línea 5. Irs form 1040 Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). Irs form 1040 Impuestos extranjeros sobre los ingresos. Irs form 1040   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. Irs form 1040 UU. Irs form 1040 en la línea 47 del Formulario 1040. Irs form 1040 Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. Irs form 1040 Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. Irs form 1040 Impuestos sobre bienes raíces e impuestos sobre bienes muebles. Irs form 1040    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. Irs form 1040 En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). Irs form 1040 Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). Irs form 1040 Impuestos sobre el trabajo por cuenta propia. Irs form 1040    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. Irs form 1040 Otros impuestos. Irs form 1040    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). Irs form 1040 Prev  Up  Next   Home   More Online Publications