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Irs Free Tax File

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Irs Free Tax File

Irs free tax file 6. Irs free tax file   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Irs free tax file Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs free tax file Free help with your tax return. Irs free tax file   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs free tax file The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs free tax file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free tax file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs free tax file In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs free tax file To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs free tax file gov, download the IRS2Go app, or call 1-800-906-9887. Irs free tax file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs free tax file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs free tax file aarp. Irs free tax file org/money/taxaide or call 1-888-227-7669. Irs free tax file For more information on these programs, go to IRS. Irs free tax file gov and enter “VITA” in the search box. Irs free tax file Internet. Irs free tax file    IRS. Irs free tax file gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs free tax file Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free tax file Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs free tax file Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs free tax file gov or download the IRS2Go app and select the Refund Status option. Irs free tax file The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free tax file Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs free tax file You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free tax file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free tax file Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs free tax file No need to wait on the phone or stand in line. Irs free tax file The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs free tax file When you reach the response screen, you can print the entire interview and the final response for your records. Irs free tax file New subject areas are added on a regular basis. Irs free tax file  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs free tax file gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs free tax file You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs free tax file The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs free tax file When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs free tax file Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs free tax file You can also ask the IRS to mail a return or an account transcript to you. Irs free tax file Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs free tax file gov or by calling 1-800-908-9946. Irs free tax file Tax return and tax account transcripts are generally available for the current year and the past three years. Irs free tax file Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs free tax file Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs free tax file If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs free tax file Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs free tax file gov and enter Where's My Amended Return? in the search box. Irs free tax file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free tax file It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free tax file Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs free tax file gov. Irs free tax file Select the Payment tab on the front page of IRS. Irs free tax file gov for more information. Irs free tax file Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs free tax file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs free tax file gov. Irs free tax file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs free tax file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs free tax file gov. Irs free tax file Request an Electronic Filing PIN by going to IRS. Irs free tax file gov and entering Electronic Filing PIN in the search box. Irs free tax file Download forms, instructions and publications, including accessible versions for people with disabilities. Irs free tax file Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs free tax file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs free tax file An employee can answer questions about your tax account or help you set up a payment plan. Irs free tax file Before you visit, check the Office Locator on IRS. Irs free tax file gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs free tax file If you have a special need, such as a disability, you can request an appointment. Irs free tax file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs free tax file Apply for an Employer Identification Number (EIN). Irs free tax file Go to IRS. Irs free tax file gov and enter Apply for an EIN in the search box. Irs free tax file Read the Internal Revenue Code, regulations, or other official guidance. Irs free tax file Read Internal Revenue Bulletins. Irs free tax file Sign up to receive local and national tax news and more by email. Irs free tax file Just click on “subscriptions” above the search box on IRS. Irs free tax file gov and choose from a variety of options. Irs free tax file    Phone. Irs free tax file You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs free tax file Download the free IRS2Go app from the iTunes app store or from Google Play. Irs free tax file Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs free tax file gov, or download the IRS2Go app. Irs free tax file Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs free tax file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs free tax file Most VITA and TCE sites offer free electronic filing. Irs free tax file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs free tax file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs free tax file Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs free tax file If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs free tax file The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs free tax file Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs free tax file Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs free tax file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs free tax file Note, the above information is for our automated hotline. Irs free tax file Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs free tax file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs free tax file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs free tax file It can take up to 3 weeks from the date you mailed it to show up in our system. Irs free tax file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs free tax file You should receive your order within 10 business days. Irs free tax file Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs free tax file If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs free tax file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs free tax file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs free tax file These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs free tax file    Walk-in. Irs free tax file You can find a selection of forms, publications and services — in-person. Irs free tax file Products. Irs free tax file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs free tax file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs free tax file Services. Irs free tax file You can walk in to your local TAC for face-to-face tax help. Irs free tax file An employee can answer questions about your tax account or help you set up a payment plan. Irs free tax file Before visiting, use the Office Locator tool on IRS. Irs free tax file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs free tax file    Mail. Irs free tax file You can send your order for forms, instructions, and publications to the address below. Irs free tax file You should receive a response within 10 business days after your request is received. Irs free tax file Internal Revenue Service 1201 N. Irs free tax file Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs free tax file The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs free tax file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs free tax file   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs free tax file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs free tax file You face (or your business is facing) an immediate threat of adverse action. Irs free tax file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs free tax file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs free tax file Here's why we can help: TAS is an independent organization within the IRS. Irs free tax file Our advocates know how to work with the IRS. Irs free tax file Our services are free and tailored to meet your needs. Irs free tax file We have offices in every state, the District of Columbia, and Puerto Rico. Irs free tax file   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs free tax file   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs free tax file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs free tax file Low Income Taxpayer Clinics (LITCs). Irs free tax file   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs free tax file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs free tax file Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs free tax file Prev  Up  Next   Home   More Online Publications
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Understanding Your CP188 Notice

We are holding your refund until we determine you owe no other taxes.


What you need to do

  • You need not take any action at this time.
  • Review your notice carefully; it will explain the time frames necessary to review your account.

You may want to...


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP188, Page 1

Page Last Reviewed or Updated: 25-Jul-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs Free Tax File

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