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Late Tax Penalty

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Late Tax Penalty

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

Many websites use "persistent cookie" technology. A persistent cookie is a small text file that this website places on your web browser so that it can gather anonymous summary demographic information, and remember your browser when it is used to visit our site again later—kind of like cookie crumbs! (Hence the name.) These cookies uniquely identify a browser on a computer, but never a person. In other words, if the same person uses Chrome and Internet Explorer, two unique browser coolies will be assigned, one for each browser, so that person well be counted as two different visitors because visits are based on browsers, not computers or persons. Most Internet browsers automatically accept persistent cookies. Although using persistent cookies creates a much better experience for you while using the site, most sites will also work without them. If you don't want to accept cookies, you can edit your browser's options to stop accepting persistent cookies or to prompt you before accepting a cookie from the websites you visit. Below you'll find directions to help you disable cookies in some of the most popular desktop browsers and mobile browsers.

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Changing Cookies Settings in Popular Desktop Browsers

Firefox Version 3.5 or Later

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Internet Explorer version 6 or later

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Safari version 4 or later

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Chrome version 4 or later

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The Late Tax Penalty

Late tax penalty Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Entrance Hall This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Living Room This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Dining Room This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Kitchen This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Den This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Bedrooms This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Bathrooms This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Recreation Room This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Laundry and Basement This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Garage This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Sporting Equipment This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Men's Clothing This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Women's Clothing This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Children's Clothing This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Jewelry This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Electrical Appliances This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Linens This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Miscellaneous This image is too large to be displayed in the current screen. Late tax penalty Please click the link to view the image. Late tax penalty Motor Vehicles Schedule 20. Late tax penalty Home (Excluding Contents) Note. Late tax penalty If you used the entire property as your home, fill out only column (a). Late tax penalty If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Late tax penalty 1. Late tax penalty Description of property (Show location and date acquired. Late tax penalty )     (a)  Personal Part (b)  Business/Rental Part 2. Late tax penalty Cost or other (adjusted) basis of property (from Worksheet A)     3. Late tax penalty Insurance or other reimbursement Note. Late tax penalty If line 2 is more than line 3, skip line 4. Late tax penalty If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Late tax penalty     4. Late tax penalty Gain from casualty. Late tax penalty If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Late tax penalty But see Next below line 9. Late tax penalty     5. Late tax penalty Fair market value before casualty     6. Late tax penalty Fair market value after casualty     7. Late tax penalty Decrease in fair market value. Late tax penalty Subtract line 6 from line 5. Late tax penalty     8. Late tax penalty Enter the smaller of line 2 or line 7 Note for business/rental part. Late tax penalty If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Late tax penalty     9. Late tax penalty Subtract line 3 from line 8. Late tax penalty If zero or less, enter -0-. Late tax penalty     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Late tax penalty Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Late tax penalty Worksheet A. Late tax penalty Cost or Other (Adjusted) Basis Caution. Late tax penalty See the Worksheet A Instructions before you use this worksheet. Late tax penalty         (a) Personal Part (b) Business/Rental Part 1. Late tax penalty   Enter the purchase price of the home damaged or destroyed. Late tax penalty (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Late tax penalty ) 1. Late tax penalty     2. Late tax penalty   Seller paid points for home bought after 1990. Late tax penalty Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Late tax penalty     3. Late tax penalty   Subtract line 2 from line 1 3. Late tax penalty     4. Late tax penalty   Settlement fees or closing costs. Late tax penalty (See Settlement costs in Publication 551. Late tax penalty ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Late tax penalty         a. Late tax penalty Abstract and recording fees 4a. Late tax penalty       b. Late tax penalty Legal fees (including fees for title search and preparing documents) 4b. Late tax penalty       c. Late tax penalty Survey fees 4c. Late tax penalty       d. Late tax penalty Title insurance 4d. Late tax penalty       e. Late tax penalty Transfer or stamp taxes 4e. Late tax penalty       f. Late tax penalty Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Late tax penalty       g. Late tax penalty Other 4g. Late tax penalty     5. Late tax penalty   Add lines 4a through 4g 5. Late tax penalty     6. Late tax penalty   Cost of additions and improvements. Late tax penalty (See Increases to Basis in Publication 551. Late tax penalty ) Do not include any additions and improvements included on line 1 6. Late tax penalty     7. Late tax penalty   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Late tax penalty     8. Late tax penalty   Other increases to basis 8. Late tax penalty     9. Late tax penalty   Add lines 3, 5, 6, 7, and 8 9. Late tax penalty     10. Late tax penalty   Depreciation allowed or allowable, related to the business use or rental of the home 10. Late tax penalty 0   11. Late tax penalty   Other decreases to basis (See Decreases to Basis in Publication 551. Late tax penalty ) 11. Late tax penalty     12. Late tax penalty   Add lines 10 and 11 12. Late tax penalty     13. Late tax penalty   Cost or other (adjusted) basis of home damaged or destroyed. Late tax penalty Subtract line 12 from line 9. Late tax penalty Enter here and on Schedule 20, line 2 13. Late tax penalty     Worksheet A Instructions. Late tax penalty If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Late tax penalty DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Late tax penalty IF. Late tax penalty . Late tax penalty . Late tax penalty   THEN. Late tax penalty . Late tax penalty . Late tax penalty you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Late tax penalty 1 skip lines 1–4 of the worksheet. Late tax penalty 2 find your basis using the rules under Inherited Property in Publication 551. Late tax penalty Enter this amount on line 5 of the worksheet. Late tax penalty 3 fill out lines 6–13 of the worksheet. Late tax penalty you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Late tax penalty 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Late tax penalty 3 fill out the rest of the worksheet. Late tax penalty you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Late tax penalty (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Late tax penalty ) 2 fill out the rest of the worksheet. Late tax penalty you built your home 1 add the purchase price of the land and the cost of building the home. Late tax penalty Enter that total on line 1 of the worksheet. Late tax penalty (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Late tax penalty ) 2 fill out the rest of the worksheet. Late tax penalty you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Late tax penalty 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Late tax penalty 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Late tax penalty you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Late tax penalty   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Late tax penalty 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Late tax penalty 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Late tax penalty you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Late tax penalty 2 multiply the amount on line 13 of that worksheet by 50% (0. Late tax penalty 50) to get the adjusted basis of your half-interest at the time of the transfer. Late tax penalty 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Late tax penalty 50). Late tax penalty Generally, this is the basis of the half-interest that your spouse owned. Late tax penalty 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Late tax penalty 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Late tax penalty you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Late tax penalty 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Late tax penalty Worksheet A Instructions. Late tax penalty (Continued) IF. Late tax penalty . Late tax penalty . Late tax penalty   THEN. Late tax penalty . Late tax penalty . Late tax penalty you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Late tax penalty 2 multiply the amount on line 13 of that worksheet by 50% (0. Late tax penalty 50) to get the adjusted basis of your half-interest on the date of death. Late tax penalty 3 figure the basis for the half-interest owned by your spouse. Late tax penalty This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Late tax penalty (The basis in your half will remain one-half of the adjusted basis determined in step 2. Late tax penalty ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Late tax penalty 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Late tax penalty you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Late tax penalty 2 enter the amount of your basis on line 5 of the worksheet. Late tax penalty Generally, this is the fair market value of the home at the time of death. Late tax penalty (But see Community Property in Publication 551 for special rules. Late tax penalty ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Late tax penalty you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Late tax penalty 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Late tax penalty 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Late tax penalty This is the basis for the co-owner's part-interest. Late tax penalty 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Late tax penalty 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Late tax penalty your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Late tax penalty 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Late tax penalty the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Late tax penalty   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Late tax penalty the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Late tax penalty you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Late tax penalty none of these items apply   fill out the entire worksheet. Late tax penalty Prev  Up  Next   Home   More Online Publications