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Online taxes h&rblock 4. Online taxes h&rblock   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Online taxes h&rblock However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Online taxes h&rblock For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Online taxes h&rblock This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Online taxes h&rblock The student loan interest deduction is taken as an adjustment to income. Online taxes h&rblock This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Online taxes h&rblock This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Online taxes h&rblock Table 4-1. Online taxes h&rblock Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Online taxes h&rblock Do not rely on this table alone. Online taxes h&rblock Refer to the text for complete details. Online taxes h&rblock Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Online taxes h&rblock Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Online taxes h&rblock Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Online taxes h&rblock Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Online taxes h&rblock Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Online taxes h&rblock Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Online taxes h&rblock It includes both required and voluntary interest payments. Online taxes h&rblock Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Online taxes h&rblock Loans from the following sources are not qualified student loans. Online taxes h&rblock A related person. Online taxes h&rblock A qualified employer plan. Online taxes h&rblock Your dependent. Online taxes h&rblock   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Online taxes h&rblock You can find more information about dependents in Publication 501. Online taxes h&rblock Exceptions. Online taxes h&rblock   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Online taxes h&rblock An individual can be your dependent even if you are the dependent of another taxpayer. Online taxes h&rblock An individual can be your dependent even if the individual files a joint return with a spouse. Online taxes h&rblock An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Online taxes h&rblock Reasonable period of time. Online taxes h&rblock   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Online taxes h&rblock   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Online taxes h&rblock The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Online taxes h&rblock   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. Online taxes h&rblock Academic period. Online taxes h&rblock   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Online taxes h&rblock In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Online taxes h&rblock Eligible student. Online taxes h&rblock   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Online taxes h&rblock Enrolled at least half-time. Online taxes h&rblock   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Online taxes h&rblock   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Online taxes h&rblock However, the standard may not be lower than any of those established by the U. Online taxes h&rblock S. Online taxes h&rblock Department of Education under the Higher Education Act of 1965. Online taxes h&rblock Related person. Online taxes h&rblock   You cannot deduct interest on a loan you get from a related person. Online taxes h&rblock Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Online taxes h&rblock ), Your lineal descendants (children, grandchildren, etc. Online taxes h&rblock ), and Certain corporations, partnerships, trusts, and exempt organizations. Online taxes h&rblock Qualified employer plan. Online taxes h&rblock   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Online taxes h&rblock Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Online taxes h&rblock They include amounts paid for the following items. Online taxes h&rblock Tuition and fees. Online taxes h&rblock Room and board. Online taxes h&rblock Books, supplies, and equipment. Online taxes h&rblock Other necessary expenses (such as transportation). Online taxes h&rblock The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Online taxes h&rblock Eligible educational institution. Online taxes h&rblock   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Online taxes h&rblock S. Online taxes h&rblock Department of Education. Online taxes h&rblock It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Online taxes h&rblock   Certain educational institutions located outside the United States also participate in the U. Online taxes h&rblock S. Online taxes h&rblock Department of Education's Federal Student Aid (FSA) programs. Online taxes h&rblock   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Online taxes h&rblock   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Online taxes h&rblock The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Online taxes h&rblock    The educational institution should be able to tell you if it is an eligible educational institution. Online taxes h&rblock Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Online taxes h&rblock Employer-provided educational assistance. Online taxes h&rblock See chapter 11, Employer-Provided Educational Assistance . Online taxes h&rblock Tax-free distribution of earnings from a Coverdell education savings account (ESA). Online taxes h&rblock See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Online taxes h&rblock Tax-free distribution of earnings from a qualified tuition program (QTP). Online taxes h&rblock See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Online taxes h&rblock U. Online taxes h&rblock S. Online taxes h&rblock savings bond interest that you exclude from income because it is used to pay qualified education expenses. Online taxes h&rblock See chapter 10, Education Savings Bond Program . Online taxes h&rblock The tax-free part of scholarships and fellowships. Online taxes h&rblock See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Online taxes h&rblock Veterans' educational assistance. Online taxes h&rblock See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Online taxes h&rblock Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Online taxes h&rblock Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Online taxes h&rblock Loan origination fee. Online taxes h&rblock   In general, this is a one-time fee charged by the lender when a loan is made. Online taxes h&rblock To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Online taxes h&rblock A loan origination fee treated as interest accrues over the term of the loan. Online taxes h&rblock   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Online taxes h&rblock If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Online taxes h&rblock The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Online taxes h&rblock A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Online taxes h&rblock Example. Online taxes h&rblock In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Online taxes h&rblock The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Online taxes h&rblock Bill began making payments on his student loan in 2013. Online taxes h&rblock Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Online taxes h&rblock Bill's loan is payable in 120 equal monthly payments. Online taxes h&rblock He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Online taxes h&rblock Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Online taxes h&rblock To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Online taxes h&rblock Capitalized interest. Online taxes h&rblock   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Online taxes h&rblock Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Online taxes h&rblock No deduction for capitalized interest is allowed in a year in which no loan payments were made. Online taxes h&rblock Interest on revolving lines of credit. Online taxes h&rblock   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Online taxes h&rblock See Qualified Education Expenses , earlier. Online taxes h&rblock Interest on refinanced student loans. Online taxes h&rblock   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Online taxes h&rblock    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Online taxes h&rblock Voluntary interest payments. Online taxes h&rblock   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Online taxes h&rblock Example. Online taxes h&rblock The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Online taxes h&rblock He began making payments as required. Online taxes h&rblock In September 2013, Roger enrolled in graduate school on a full-time basis. Online taxes h&rblock He applied for and was granted deferment of his loan payments while in graduate school. Online taxes h&rblock Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Online taxes h&rblock Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Online taxes h&rblock Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Online taxes h&rblock To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Online taxes h&rblock Example. Online taxes h&rblock In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Online taxes h&rblock The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Online taxes h&rblock The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Online taxes h&rblock At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Online taxes h&rblock The loan is payable over 60 months, with a payment of $200. Online taxes h&rblock 51 due on the first of each month, beginning November 2013. Online taxes h&rblock Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Online taxes h&rblock However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Online taxes h&rblock Payment Date   Payment   Stated Interest   Principal November 2013   $200. Online taxes h&rblock 51   $44. Online taxes h&rblock 27   $156. Online taxes h&rblock 24 December 2013   $200. Online taxes h&rblock 51   $43. Online taxes h&rblock 62   $156. Online taxes h&rblock 89 Totals   $401. Online taxes h&rblock 02   $87. Online taxes h&rblock 89   $313. Online taxes h&rblock 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Online taxes h&rblock 89. Online taxes h&rblock Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Online taxes h&rblock A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Online taxes h&rblock Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Online taxes h&rblock Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Online taxes h&rblock 02 ($87. Online taxes h&rblock 89 + $10 + $303. Online taxes h&rblock 13). Online taxes h&rblock For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Online taxes h&rblock She also will apply the remaining amount of capitalized interest ($625 − $303. Online taxes h&rblock 13 = $321. Online taxes h&rblock 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Online taxes h&rblock Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Online taxes h&rblock Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Online taxes h&rblock Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Online taxes h&rblock Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Online taxes h&rblock For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Online taxes h&rblock When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Online taxes h&rblock Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Online taxes h&rblock Your filing status is any filing status except married filing separately. Online taxes h&rblock No one else is claiming an exemption for you on his or her tax return. Online taxes h&rblock You are legally obligated to pay interest on a qualified student loan. Online taxes h&rblock You paid interest on a qualified student loan. Online taxes h&rblock Claiming an exemption for you. Online taxes h&rblock   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Online taxes h&rblock Example 1. Online taxes h&rblock During 2013, Josh paid $600 interest on his qualified student loan. Online taxes h&rblock Only he is legally obligated to make the payments. Online taxes h&rblock No one claimed an exemption for Josh for 2013. Online taxes h&rblock Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Online taxes h&rblock Example 2. Online taxes h&rblock During 2013, Jo paid $1,100 interest on her qualified student loan. Online taxes h&rblock Only she is legally obligated to make the payments. Online taxes h&rblock Jo's parents claimed an exemption for her on their 2013 tax return. Online taxes h&rblock In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Online taxes h&rblock Interest paid by others. Online taxes h&rblock   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Online taxes h&rblock Example 1. Online taxes h&rblock Darla obtained a qualified student loan to attend college. Online taxes h&rblock After Darla's graduation from college, she worked as an intern for a nonprofit organization. Online taxes h&rblock As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Online taxes h&rblock This payment was treated as additional compensation and reported in box 1 of her Form W-2. Online taxes h&rblock Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Online taxes h&rblock Example 2. Online taxes h&rblock Ethan obtained a qualified student loan to attend college. Online taxes h&rblock After graduating from college, the first monthly payment on his loan was due in December. Online taxes h&rblock As a gift, Ethan's mother made this payment for him. Online taxes h&rblock No one is claiming a dependency exemption for Ethan on his or her tax return. Online taxes h&rblock Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Online taxes h&rblock No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Online taxes h&rblock Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Online taxes h&rblock However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Online taxes h&rblock You can use Worksheet 4-1. Online taxes h&rblock Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Online taxes h&rblock Form 1098-E. Online taxes h&rblock   To help you figure your student loan interest deduction, you should receive Form 1098-E. Online taxes h&rblock Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Online taxes h&rblock   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Online taxes h&rblock Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Online taxes h&rblock However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Online taxes h&rblock See Allocating Payments Between Interest and Principal , earlier. Online taxes h&rblock    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Online taxes h&rblock The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Online taxes h&rblock Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Online taxes h&rblock You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Online taxes h&rblock Modified adjusted gross income (MAGI). Online taxes h&rblock   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Online taxes h&rblock However, as discussed below, there may be other modifications. Online taxes h&rblock Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Online taxes h&rblock Table 4-2. Online taxes h&rblock Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Online taxes h&rblock . Online taxes h&rblock . Online taxes h&rblock AND your MAGI is. Online taxes h&rblock . Online taxes h&rblock . Online taxes h&rblock THEN your student loan interest deduction is. Online taxes h&rblock . Online taxes h&rblock . Online taxes h&rblock single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Online taxes h&rblock more than $60,000  but less than $75,000 reduced because of the phaseout. Online taxes h&rblock $75,000 or more eliminated by the phaseout. Online taxes h&rblock married filing joint return not more than $125,000 not affected by the phaseout. Online taxes h&rblock more than $125,000 but less than $155,000 reduced because of the phaseout. Online taxes h&rblock $155,000 or more eliminated by the phaseout. Online taxes h&rblock MAGI when using Form 1040A. Online taxes h&rblock   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Online taxes h&rblock MAGI when using Form 1040. Online taxes h&rblock   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Online taxes h&rblock MAGI when using Form 1040NR. Online taxes h&rblock   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Online taxes h&rblock MAGI when using Form 1040NR-EZ. Online taxes h&rblock   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Online taxes h&rblock Phaseout. Online taxes h&rblock   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Online taxes h&rblock To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Online taxes h&rblock The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Online taxes h&rblock The denominator is $15,000 ($30,000 in the case of a joint return). Online taxes h&rblock Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Online taxes h&rblock Example 1. Online taxes h&rblock During 2013 you paid $800 interest on a qualified student loan. Online taxes h&rblock Your 2013 MAGI is $145,000 and you are filing a joint return. Online taxes h&rblock You must reduce your deduction by $533, figured as follows. Online taxes h&rblock   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Online taxes h&rblock Example 2. Online taxes h&rblock The facts are the same as in Example 1 except that you paid $2,750 interest. Online taxes h&rblock Your maximum deduction for 2013 is $2,500. Online taxes h&rblock You must reduce your maximum deduction by $1,667, figured as follows. Online taxes h&rblock   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Online taxes h&rblock Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Online taxes h&rblock However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Online taxes h&rblock Student Loan Interest Deduction Worksheet at the end of this chapter. Online taxes h&rblock Claiming the Deduction The student loan interest deduction is an adjustment to income. Online taxes h&rblock To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Online taxes h&rblock Worksheet 4-1. Online taxes h&rblock Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Online taxes h&rblock Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Online taxes h&rblock 1. Online taxes h&rblock Enter the total interest you paid in 2013 on qualified student loans. Online taxes h&rblock Do not enter  more than $2,500 1. Online taxes h&rblock   2. Online taxes h&rblock Enter the amount from Form 1040, line 22 2. Online taxes h&rblock       3. Online taxes h&rblock Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Online taxes h&rblock           4. Online taxes h&rblock Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Online taxes h&rblock           5. Online taxes h&rblock Add lines 3 and 4 5. Online taxes h&rblock       6. Online taxes h&rblock Subtract line 5 from line 2 6. Online taxes h&rblock       7. Online taxes h&rblock Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Online taxes h&rblock       8. Online taxes h&rblock Enter any foreign housing deduction (Form 2555, line 50) 8. Online taxes h&rblock       9. Online taxes h&rblock Enter the amount of income from Puerto Rico you are excluding 9. Online taxes h&rblock       10. Online taxes h&rblock Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Online taxes h&rblock       11. Online taxes h&rblock Add lines 6 through 10. Online taxes h&rblock This is your modified adjusted gross income 11. Online taxes h&rblock   12. Online taxes h&rblock Enter the amount shown below for your filing status 12. Online taxes h&rblock     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Online taxes h&rblock Is the amount on line 11 more than the amount on line 12?       □ No. Online taxes h&rblock Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Online taxes h&rblock       □ Yes. Online taxes h&rblock Subtract line 12 from line 11 13. Online taxes h&rblock   14. Online taxes h&rblock Divide line 13 by $15,000 ($30,000 if married filing jointly). Online taxes h&rblock Enter the result as a decimal  (rounded to at least three places). Online taxes h&rblock If the result is 1. Online taxes h&rblock 000 or more, enter 1. Online taxes h&rblock 000 14. Online taxes h&rblock . Online taxes h&rblock 15. Online taxes h&rblock Multiply line 1 by line 14 15. Online taxes h&rblock   16. Online taxes h&rblock Student loan interest deduction. Online taxes h&rblock Subtract line 15 from line 1. Online taxes h&rblock Enter the result here  and on Form 1040, line 33. Online taxes h&rblock Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Online taxes h&rblock ) 16. Online taxes h&rblock   Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Florida Office of the Attorney General

Website: Florida Office of the Attorney General http://www.seniorsvscrime.com

Address: Florida Office of the Attorney General
PL-01 The Capitol
Tallahassee, FL 32399-1050

Phone Number: 850-414-3990

Toll-free: 1-866-966-7226 (FL) 1-866-966-7226

TTY: 1-800-955-8771 (FL)

Florida Department of Agriculture and Consumer Services

Website: Florida Department of Agriculture and Consumer Services

Address: Florida Department of Agriculture and Consumer Services
Division of Consumer Services
Terry Lee Rhodes Building
2005 Apalachee Pkwy.
Tallahassee, FL 32399-6500

Phone Number: 850-410-3800

Toll-free: 1-800-435-7352 (FL) 1-800-352-9832 (in Spanish)

Florida Department of Financial Services

Website: Florida Department of Financial Services

Address: Florida Department of Financial Services
Division of Consumer Services
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3089

Toll-free: 1-877-693-5236 (FL)

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Regional Consumer Protection Offices

Tampa Branch- Office of the Attorney General

Website: Tampa Branch- Office of the Attorney General (Consumer protections page)

Address: Tampa Branch- Office of the Attorney General
Consumer Protection Division
Concourse Center 4
3507 E. Frontage Rd., Suite 325
Tampa, FL 33607-1795

Phone Number: 813-287-7950

Ft. Lauderdale Branch- Office of the Attorney General

Website: Ft. Lauderdale Branch- Office of the Attorney General (Consumer protections page)

Address: Ft. Lauderdale Branch- Office of the Attorney General
Consumer Protection Division
110 S.E. 6th St., 9th Floor
Fort Lauderdale, FL 33301-5000

Phone Number: 954-712-4600

Jacksonville Branch- Office of the Attorney General

Website: Jacksonville Branch- Office of the Attorney General (Consumer protections page)

Address: Jacksonville Branch- Office of the Attorney General
Consumer Protection Division
1300 Riverplace Blvd., Suite 405
Jacksonville, FL 32207

Phone Number: 904-348-2720

Orlando Branch- Office of the Attorney General

Website: Orlando Branch- Office of the Attorney General (Consumer protections page)

Address: Orlando Branch- Office of the Attorney General
Consumer Protection Division
135 W. Central Blvd., Suite 1000
Orlando, FL 32801

Phone Number: 407-999-5588

West Palm Beach Branch- Office of the Attorney General

Website: West Palm Beach Branch- Office of the Attorney General

Address: West Palm Beach Branch- Office of the Attorney General
Economic Crimes Division
1515 N. Flagler Dr., Suite 900
West Palm Beach, FL 33401

Phone Number: 561-837-5000

Miami Branch- Office of the Attorney General

Website: Miami Branch- Office of the Attorney General (Consumer protections page)

Address: Miami Branch- Office of the Attorney General
Consumer Protection Division
444 Brickell Ave.
Rivergate Plaza, 5th Floor

Miami, FL 33131

Phone Number: 305-377-5835

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County Consumer Protection Offices

Broward County Permitting, Licensing Consumer Protection Division

Website: Broward County Permitting, Licensing Consumer Protection Division

Address: Broward County Permitting, Licensing Consumer Protection Division
1 N. University Dr., Box 302
Plantation, FL 33324

Phone Number: 954-765-4400

Hillsborough County Consumer Protection Agency

Website: Hillsborough County Consumer Protection Agency

Address: Hillsborough County Consumer Protection Agency
1101 E. 139th Ave.
Tampa, FL 33613

Phone Number: 813-903-3430

Miami-Dade County Consumer Services Department

Website: Miami-Dade County Consumer Services Department

Address: Miami-Dade County Consumer Services Department
Consumer Protection Section
140 W. Flagler St.
Miami, FL 33130

Phone Number: 305-375-3677

Office of the State Attorney for Miami-Dade County

Website: Office of the State Attorney for Miami-Dade County

Address: Office of the State Attorney for Miami-Dade County
Economic Crime Division
1350 N.W. 12 Ave.
Miami, FL 33136-2111

Phone Number: 305-547-0671

Orange County Consumer Fraud Unit

Website: Orange County Consumer Fraud Unit

Address: Orange County Consumer Fraud Unit
415 N. Orange Ave.
Orlando, FL 32801

Phone Number: 407-836-2490

Palm Beach County Consumer Affairs Division

Website: Palm Beach County Consumer Affairs Division

Address: Palm Beach County Consumer Affairs Division
50 S. Military Tr., Suite 201
West Palm Beach, FL 33415

Phone Number: 561-712-6600

Toll-free: 1-888-852-7362 (Boca/Delray/Glades)

Pinellas County Office of Consumer Services

Website: Pinellas County Office of Consumer Services

Address: Pinellas County Office of Consumer Services
631 Chestnut St.
Clearwater, FL 33756

Phone Number: 727-464-6200

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Financial Institutions
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0371

Phone Number: 850-487-9687

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of Insurance Regulation

Website: Office of Insurance Regulation

Address: Office of Insurance Regulation
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3140

Toll-free: 1-877-693-5236 (FL)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Securities
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0375

Phone Number: 850-487-9687

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2540 Shumard Oak Blvd.
Tallahassee, FL 32399-0850

Phone Number: 850-413-6100

Toll-free: 1-800-342-3552 (FL)

TTY: 1-800-955-8771

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The Online Taxes H&rblock

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