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Tax Easy Form

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Tax Easy Form

Tax easy form Index Symbols 1231 property sale, Sale of property interest. Tax easy form 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Tax easy form 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Tax easy form 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Tax easy form 501(c)(3) organizations, Student loans. Tax easy form 529 program, Qualified tuition program (QTP). Tax easy form 83(b) election, How to make the choice. Tax easy form A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Tax easy form Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Tax easy form Accrual method taxpayers, Prepaid income. Tax easy form Accrued leave payment At time of retirement or resignation, Accrued leave payment. Tax easy form Disability retirement, Accrued leave payment. Tax easy form Activity not for profit, Activity not for profit. Tax easy form Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Tax easy form Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Tax easy form Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Tax easy form Alien status, waiver of, Waiver of alien status. Tax easy form Aliens Nonresident, Nonresident aliens. Tax easy form Alimony, Alimony. Tax easy form Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Tax easy form Stock options, Alternative minimum tax (AMT). Tax easy form Annuities Charitable gift, Charitable gift annuities. Tax easy form Railroad retirement, Railroad retirement annuities. Tax easy form Tax-sheltered, Limit for tax-sheltered annuities. Tax easy form Archer MSAs, Archer MSA contributions. Tax easy form , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax easy form Armed forces, Military Combat zone bonus, Veterans' benefits. Tax easy form Disability, Disability. Tax easy form Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Tax easy form Qualified reservist distribution, Qualified reservist distribution (QRD). Tax easy form Rehabilitative program payments, Veterans' benefits. Tax easy form Retirement pay, Military retirement pay. Tax easy form Veterans benefits, Veterans' benefits. Tax easy form Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Tax easy form Back pay, award for, Back pay awards. Tax easy form Backup withholding Barter exchange transactions, Backup withholding. Tax easy form Bankruptcy Canceled debt not deemed to be income, Excluded debt. Tax easy form Barter income, Bartering Below-market loans, Below-market loans. Tax easy form Bequest for services, Bequest for services. Tax easy form Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Tax easy form Black lung benefit payments, Black lung benefit payments. Tax easy form Bonuses, Bonuses and awards. Tax easy form , Employee awards or bonuses. Tax easy form Breach of contract Damages as income, Court awards and damages. Tax easy form Bribes, Bribes. Tax easy form Business expenses Reimbursements, Allowances and reimbursements. Tax easy form Business income, Business and Investment Income, More information. Tax easy form C Cafeteria plans, Cafeteria plans. Tax easy form Campaign contributions, Campaign contributions. Tax easy form Campus lodging, Qualified campus lodging. Tax easy form , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Tax easy form Capital gains Recoveries, Capital gains. Tax easy form , Capital gains. Tax easy form Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Tax easy form Incentive stock options (ISOs), Incentive stock options (ISOs). Tax easy form Sale of personal property, Sale of personal items. Tax easy form Car (see Vehicle, employer-provided) Car pools, Car pools. Tax easy form Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Tax easy form Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Tax easy form Catch-up contributions, Catch-up contributions. Tax easy form , Catch-up contributions. Tax easy form Charitable gift annuities, Charitable gift annuities. Tax easy form Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Tax easy form Child support payments, Child support payments. Tax easy form Childcare providers, Childcare providers. Tax easy form , Food program payments to daycare providers. Tax easy form Chronic illness, Chronically ill individual. Tax easy form Accelerated death benefits paid to, Exclusion for chronic illness. Tax easy form Citizens outside U. Tax easy form S. Tax easy form Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Tax easy form Clergy, Clergy Coal, Coal and iron ore. Tax easy form Colleges and universities Faculty lodging, Faculty lodging. Tax easy form Scholarships and fellowships, Scholarships and fellowships. Tax easy form Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Tax easy form Workers', Workers' Compensation Compensatory damages, Other compensation. Tax easy form , Court awards and damages. Tax easy form Constructive receipt of income, Constructively received income. Tax easy form Copyrights Infringement damages, Court awards and damages. Tax easy form Royalties, Copyrights and patents. Tax easy form Corporate directors, Corporate director. Tax easy form Cost-of-living allowances, Government cost-of-living allowances. Tax easy form Court awards, Court awards and damages. Tax easy form (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Tax easy form Credits Recoveries, refiguring of unused credits, Unused tax credits. Tax easy form , Unused tax credits. Tax easy form Currency transactions, foreign, Foreign currency transactions. Tax easy form D Damages from lawsuits, Court awards and damages. Tax easy form Back pay awards, Back pay awards. Tax easy form Breach of contract, Court awards and damages. Tax easy form Compensatory damages, Other compensation. Tax easy form , Court awards and damages. Tax easy form Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Tax easy form Punitive damages, Court awards and damages. Tax easy form Daycare providers, Childcare providers. Tax easy form (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Tax easy form De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Tax easy form (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Tax easy form Nonrecourse debts, Mortgage relief upon sale or other disposition. Tax easy form Recourse, Mortgage relief upon sale or other disposition. Tax easy form Stockholder's, Stockholder debt. Tax easy form Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Tax easy form Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Tax easy form , Nonqualified deferred compensation plans of nonqualified entities. Tax easy form Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Tax easy form Differential wage payments, Differential wage payments. Tax easy form Armed forces, Differential wage payments. Tax easy form Directors' fees, Corporate director. Tax easy form Disability Military, Disability. Tax easy form Pensions, Disability Pensions Workers' compensation, Disability pension. Tax easy form Person with, Persons with disabilities. Tax easy form Unemployment compensation, paid as substitute for, Types of unemployment compensation. Tax easy form Disaster relief Disaster mitigation payments, Disaster mitigation payments. Tax easy form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Tax easy form Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Tax easy form Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Tax easy form Mortgage loan for early payment, Discounted mortgage loan. Tax easy form Dividends Restricted stock, Dividends received on restricted stock. Tax easy form Divorced taxpayers Stock options exercised incident to divorce, Tax form. Tax easy form Down payment assistance, Down payment assistance. Tax easy form E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Tax easy form Educational institutions Faculty lodging, Faculty lodging. Tax easy form Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax easy form Tax Counseling for the Elderly, Volunteer tax counseling. Tax easy form Election precinct officials, Election precinct official. Tax easy form Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Tax easy form , Catch-up contributions. Tax easy form Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Tax easy form Increased limit for last 3 years prior to retirement age, Increased limit. Tax easy form Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Tax easy form Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Tax easy form Emotional distress damages, Emotional distress. Tax easy form Employee achievement awards, Employee achievement award. Tax easy form Employee awards or bonuses, Employee awards or bonuses. Tax easy form Employee compensation, Employee Compensation, Inherited property not substantially vested. Tax easy form Fringe benefits, Fringe Benefits, Special valuation rules. Tax easy form Restricted property, Restricted Property, Inherited property not substantially vested. Tax easy form Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Tax easy form Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Tax easy form Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Tax easy form Employment Abroad, Employment abroad. Tax easy form Agency fees, Employment agency fees. Tax easy form Contracts Severance pay for cancellation of, Severance pay. Tax easy form Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Tax easy form Conservation Subsidies, Energy conservation subsidies. Tax easy form Utility rebates, Utility rebates. Tax easy form Estate income, Estate and trust income. Tax easy form Estimated tax Unemployment compensation, Tax withholding. Tax easy form Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Tax easy form Expected inheritance, Expected inheritance. Tax easy form Expenses paid by another, Expenses paid by another. Tax easy form Exxon Valdez settlement, Exxon Valdez settlement income. Tax easy form Eligible retirement plan, Contributions to eligible retirement plan. Tax easy form Income averaging, Income averaging. Tax easy form Legal expenses, Legal expenses. Tax easy form Reporting requirement-statement, Statement. Tax easy form F Faculty lodging, Faculty lodging. Tax easy form Fair market value (FMV), Fair market value. Tax easy form Stock options, Grant of option. Tax easy form Farming Qualified farm debt, cancellation of, Excluded debt. Tax easy form Federal employees Accrued leave payment, Accrued leave payment. Tax easy form Cost-of-living allowances, Government cost-of-living allowances. Tax easy form Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Tax easy form Federal income tax Refunds, Federal income tax refund. Tax easy form Fees for services, Fees for services. Tax easy form Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Tax easy form FICA withholding Foreign employers, U. Tax easy form S. Tax easy form citizens working for in U. Tax easy form S. Tax easy form , Social security and Medicare taxes. Tax easy form Paid by employer, Social security and Medicare taxes paid by employer. Tax easy form Fiduciaries Fees for services, Fees for services. Tax easy form , Personal representatives. Tax easy form Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Tax easy form No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Tax easy form Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax easy form Foreign Currency transactions, Foreign currency transactions. Tax easy form Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Tax easy form Income, Reminders Service, Service-connected disability. Tax easy form Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Tax easy form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Tax easy form Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Tax easy form Repayment of commissions paid in advance, Advance commissions and other earnings. Tax easy form Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Tax easy form Personal property rental, reporting income from, Reporting business income and expenses. Tax easy form Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Tax easy form Personal property rental, reporting income from, Reporting business income and expenses. Tax easy form Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Tax easy form Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Tax easy form Royalties, Royalties Form 1040A Recoveries, Where to report. Tax easy form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Tax easy form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Tax easy form Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Tax easy form , Estate and trust income. Tax easy form Form 1065 Partnership return, Partnership return. Tax easy form Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Tax easy form , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Tax easy form Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Tax easy form , Backup withholding. Tax easy form Form 1099-C Cancellation of debt, Form 1099-C. Tax easy form Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Tax easy form Form 1099-G State tax refunds, State tax refund. Tax easy form Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Tax easy form Stock options exercised incident to divorce, Tax form. Tax easy form Form 1099-R Charitable gift annuities, Charitable gift annuities. Tax easy form Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Tax easy form Surrender of life insurance policy for cash, Surrender of policy for cash. Tax easy form Form 1120-POL Political organizations, Campaign contributions. Tax easy form Form 1120S S corporation return, S corporation return. Tax easy form Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Tax easy form , Schedule K-1 (Form 1120S). Tax easy form Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Tax easy form Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Tax easy form Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Tax easy form Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Tax easy form Form SSA-1099 Social security benefit statement, Form SSA-1099. Tax easy form Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Tax easy form Accrued leave payment at time of retirement or resignation, Accrued leave payment. Tax easy form Back pay awards, Back pay awards. Tax easy form Bonuses or awards, Bonuses and awards. Tax easy form Elective deferrals, reporting by employer, Reporting by employer. Tax easy form Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Tax easy form Stock options from employers, Tax form. Tax easy form Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Tax easy form Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Tax easy form Form W-9 Request for taxpayer identification number, Backup withholding. Tax easy form Foster care, Foster care providers. Tax easy form Foster Grandparent Program, National Senior Service Corps programs. Tax easy form Found property, Found property. Tax easy form Free tax services, Free help with your tax return. Tax easy form Fringe benefits, Fringe Benefits, Special valuation rules. Tax easy form Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Tax easy form Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Tax easy form Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Tax easy form Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Tax easy form Vehicle, Employer-provided vehicles. Tax easy form Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Tax easy form G Gambling winnings and losses, Gambling winnings. Tax easy form Gas Royalties from, Oil, gas, and minerals. Tax easy form Gifts, Gifts and inheritances. Tax easy form Holiday gifts from employer, Holiday gifts. Tax easy form Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Tax easy form Group-term life insurance Worksheets, Figuring the taxable cost. Tax easy form , Worksheet 1. Tax easy form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Tax easy form H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Tax easy form Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Tax easy form Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Tax easy form Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Tax easy form Savings account, Health savings accounts (HSA). Tax easy form Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Tax easy form Hobby losses, Hobby losses. Tax easy form Holding period requirement, Holding period requirement. Tax easy form Holiday gifts, Holiday gifts. Tax easy form Holocaust victims restitution, Holocaust victims restitution. Tax easy form Home, sale of, Sale of home. Tax easy form Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Tax easy form Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Tax easy form Income Assigned, Assignment of income. Tax easy form Business and investment, Business and Investment Income, More information. Tax easy form Constructive receipt of, Constructively received income. Tax easy form Estate and trust, Estate and trust income. Tax easy form Foreign employers, Foreign Employer Illegal, Illegal activities. Tax easy form Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Tax easy form S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Tax easy form Indian money account, Indian money account litigation settlement. Tax easy form Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Tax easy form Inherited IRA, Inherited pension or IRA. Tax easy form Inheritance, Gifts and inheritances. Tax easy form IRA, Inherited pension or IRA. Tax easy form Property not substantially vested, Inherited property not substantially vested. Tax easy form Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Tax easy form Insurance Credit card, Credit card insurance. Tax easy form Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Tax easy form Frozen deposits, Interest on frozen deposits. Tax easy form Mortgage refunds, Mortgage interest refund. Tax easy form Option on insurance, Interest option on insurance. Tax easy form Recovery amounts, Interest on recovery. Tax easy form Savings bond, Interest on qualified savings bonds. Tax easy form State and local government obligations, Interest on state and local government obligations. Tax easy form Interference with business operations Damages as income, Court awards and damages. Tax easy form International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Tax easy form Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Tax easy form IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Tax easy form Itemized deductions Limited, Itemized deductions limited. Tax easy form Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Tax easy form Joint returns Social security benefits or railroad retirement payments, Joint return. Tax easy form Joint state/local tax return Recoveries, Joint state or local income tax return. Tax easy form Jury duty pay, Jury duty. Tax easy form K Kickbacks, Kickbacks. Tax easy form L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Tax easy form Dues, Union benefits and dues. Tax easy form Strike and lockout benefits, Strike and lockout benefits. Tax easy form Unemployment benefits paid from, Payments by a union. Tax easy form Last day of tax year, income received on, Constructively received income. Tax easy form Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Tax easy form Life insurance Employer-owned, Employer-owned life insurance contract. Tax easy form Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Tax easy form Loans, Discounted mortgage loan. Tax easy form (see also Mortgage) Below-market, Below-market loans. Tax easy form Student, Student loans. Tax easy form Lockout benefits, Strike and lockout benefits. Tax easy form Lodging Campus lodging, Qualified campus lodging. Tax easy form , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Tax easy form Replacement housing payments, Replacement housing payments. Tax easy form Long-term care insurance, Long-term care coverage. Tax easy form , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Tax easy form Lump-sum distributions Survivor benefits, Lump-sum payments. Tax easy form M Manufacturer incentive payments, Manufacturer incentive payments. Tax easy form Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax easy form Medical Care reimbursements, Reimbursement for medical care. Tax easy form Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax easy form Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax easy form Benefits, Medicare. Tax easy form Tax paid by employer, Social security and Medicare taxes paid by employer. Tax easy form Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Tax easy form Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Tax easy form 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Tax easy form Discounted loan, Discounted mortgage loan. Tax easy form Interest refund, Mortgage interest refund. Tax easy form Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Tax easy form Relief, Mortgage relief upon sale or other disposition. Tax easy form Motor vehicle, employer-provided, Employer-provided vehicles. Tax easy form Moving expenses Reimbursements, Allowances and reimbursements. Tax easy form , Moving expense reimbursements. Tax easy form MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax easy form N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Tax easy form National Senior Service Corps, National Senior Service Corps programs. Tax easy form No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Tax easy form Nobel prize, Pulitzer, Nobel, and similar prizes. Tax easy form Nonrecourse debt, Mortgage relief upon sale or other disposition. Tax easy form Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Tax easy form Notary fees, Notary public. Tax easy form Notes received for services, Note received for services. Tax easy form Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax easy form O Oil Royalties from, Oil, gas, and minerals. Tax easy form Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Tax easy form Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Tax easy form Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Tax easy form Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Tax easy form Royalties, Copyrights and patents. Tax easy form Peace Corps, Peace Corps. Tax easy form Pensions Clergy, Pension. Tax easy form Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Tax easy form Military, Military retirement pay. Tax easy form Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Tax easy form Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Tax easy form Price reduced after purchase, Price reduced after purchase. Tax easy form Prizes and awards, Bonuses and awards. Tax easy form , Prizes and awards. Tax easy form Achievement awards, Employee achievement award. Tax easy form Employee awards or bonuses, Employee awards or bonuses. Tax easy form Length-of-service awards, Employee achievement award. Tax easy form Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Tax easy form Safety achievement, Employee achievement award. Tax easy form Scholarship prizes, Prizes. Tax easy form Profit-sharing plan, Retirement and profit-sharing plans. Tax easy form Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Tax easy form Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Tax easy form Public transportation passes, employer-provided, Transportation, Transit pass. Tax easy form Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Tax easy form Punitive damages, Court awards and damages. Tax easy form Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Tax easy form R Raffles, Lotteries and raffles. Tax easy form Railroad Retirement annuities, Railroad retirement annuities. Tax easy form Retirement benefits, Social security and equivalent railroad retirement benefits. Tax easy form Sick pay, Railroad sick pay. Tax easy form Unemployment compensation benefits, Types of unemployment compensation. Tax easy form Real estate Qualified real property business debt, cancellation of, Excluded debt. Tax easy form Rebates Cash, Cash rebates. Tax easy form Utility, Utility rebates. Tax easy form Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Tax easy form Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Tax easy form , Unused tax credits. Tax easy form Refunds Federal income tax, Federal income tax refund. Tax easy form Mortgage interest, Mortgage interest refund. Tax easy form State tax, State tax refund. Tax easy form Rehabilitative program payments, Veterans' benefits. Tax easy form Reimbursements Business expenses, Allowances and reimbursements. Tax easy form Casualty losses, Casualty insurance and other reimbursements. Tax easy form Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Tax easy form Moving expenses, Allowances and reimbursements. Tax easy form , Moving expense reimbursements. Tax easy form Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Tax easy form Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Tax easy form Repayments, Repayments, Year of deduction (or credit). Tax easy form Repossession, Canceled sales contract. Tax easy form Restricted property, Restricted Property, Inherited property not substantially vested. Tax easy form Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Tax easy form Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Tax easy form (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Tax easy form Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Tax easy form Roth contributions, Designated Roth contributions. Tax easy form Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Tax easy form Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Tax easy form Sales contracts Cancellation of, Canceled sales contract. Tax easy form SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Tax easy form Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Tax easy form Self-employed persons U. Tax easy form S. Tax easy form citizens working for foreign employers in U. Tax easy form S. Tax easy form treated as, Social security and Medicare taxes. Tax easy form Senior Companion Program, National Senior Service Corps programs. Tax easy form Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Tax easy form Severance pay, Severance pay. Tax easy form Outplacement services, Outplacement services. Tax easy form Sick pay, Sick pay. Tax easy form Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Tax easy form SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Tax easy form Smallpox vaccine injuries, Smallpox vaccine injuries. Tax easy form Social security and Medicare taxes Foreign employers, U. Tax easy form S. Tax easy form citizens working for in U. Tax easy form S. Tax easy form , Social security and Medicare taxes. Tax easy form Paid by employer, Social security and Medicare taxes paid by employer. Tax easy form Social security benefits, Social security and equivalent railroad retirement benefits. Tax easy form Standard deduction Recoveries, Standard deduction limit. Tax easy form , Standard deduction for earlier years. Tax easy form State employees Unemployment benefits paid to, State employees. Tax easy form State or local governments Interest on obligations of, Interest on state and local government obligations. Tax easy form State or local taxes Refunds, State tax refund. Tax easy form Statutory stock option holding period, Sale of the stock. Tax easy form Stock appreciation rights, Stock appreciation rights. Tax easy form Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Tax easy form Grant, Grant of option. Tax easy form Sale, Sale of the stock. Tax easy form Stock options, statutory Exercise, Exercise of option. Tax easy form Grant, Grant of option. Tax easy form Sale, Sale of the stock. Tax easy form Stockholder debts, Stockholder debt. Tax easy form Stolen property, Stolen property. Tax easy form Strike benefits, Strike and lockout benefits. Tax easy form Student loans Cancellation of debt, Student loans. Tax easy form Substantial risk of forfeiture, Substantial risk of forfeiture. Tax easy form Substantially vested property, Substantially vested. Tax easy form Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Tax easy form Supplemental unemployment benefits, Supplemental unemployment benefits. Tax easy form Surviving spouse Life insurance proceeds paid to, Surviving spouse. Tax easy form Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Tax easy form Tax Counseling for the Elderly, Volunteer tax counseling. Tax easy form Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Tax easy form Terminal illness, Exclusion for terminal illness. Tax easy form Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Tax easy form Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Tax easy form Tour guides, free tours for, Free tour. Tax easy form Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Tax easy form , Repayment of benefits. Tax easy form Transferable property, Transferable property. Tax easy form Transit passes, Transportation, Transit pass. Tax easy form Travel agencies Free tour to organizer of group of tourists, Free tour. Tax easy form Travel and transportation expenses Free tours from travel agencies, Free tour. Tax easy form Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Tax easy form School children, transporting of, Transporting school children. Tax easy form Trusts Grantor trusts, Grantor trust. Tax easy form Income, Estate and trust income. Tax easy form Tuition program, qualified (QTP), Qualified tuition program (QTP). Tax easy form Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Tax easy form V VA payments, VA payments. Tax easy form Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Tax easy form Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Tax easy form Employer-provided, Employer-provided vehicles. Tax easy form Veterans benefits, Veterans' benefits. Tax easy form Disability compensation, Retroactive VA determination. Tax easy form Retroactive VA determination, Retroactive VA determination. Tax easy form Special statute of limitations. Tax easy form , Special statute of limitations. Tax easy form Viatical settlements, Viatical settlement. Tax easy form Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Tax easy form Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Tax easy form W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Tax easy form Winter energy payments, Payments to reduce cost of winter energy. Tax easy form Withholding Barter exchange transactions, Backup withholding. Tax easy form Unemployment compensation, Tax withholding. Tax easy form Work-training programs, Work-training program. Tax easy form Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Tax easy form , Worksheet 1. Tax easy form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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The Tax Easy Form

Tax easy form 21. Tax easy form   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Tax easy form How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Tax easy form  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Tax easy form 5% if either you or your spouse is age 65 or older). Tax easy form Standard mileage rate. Tax easy form  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Tax easy form See Transportation under What Medical Expenses Are Includible. Tax easy form Introduction This chapter will help you determine the following. Tax easy form What medical expenses are. Tax easy form What expenses you can include this year. Tax easy form How much of the expenses you can deduct. Tax easy form Whose medical expenses you can include. Tax easy form What medical expenses are includible. Tax easy form How to treat reimbursements. Tax easy form How to report the deduction on your tax return. Tax easy form How to report impairment-related work expenses. Tax easy form How to report health insurance costs if you are self-employed. Tax easy form Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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. Tax easy form These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Tax easy form They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Tax easy form Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Tax easy form They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Tax easy form 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. Tax easy form Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Tax easy form 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. Tax easy form If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Tax easy form 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. Tax easy form 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. Tax easy form Separate returns. Tax easy form   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. Tax easy form 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. Tax easy form Community property states. Tax easy form   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. Tax easy form Each of you should include half the expenses. Tax easy form If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Tax easy form If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Tax easy form 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 (7. Tax easy form 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Tax easy form Example. Tax easy form You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Tax easy form You paid medical expenses of $2,500. Tax easy form You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Tax easy form 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. Tax easy form There are different rules for decedents and for individuals who are the subject of multiple support agreements. Tax easy form See Support claimed under a multiple support agreement , later. Tax easy form Yourself You can include medical expenses you paid for yourself. Tax easy form Spouse You can include medical expenses you paid for your spouse. Tax easy form 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. Tax easy form Example 1. Tax easy form Mary received medical treatment before she married Bill. Tax easy form Bill paid for the treatment after they married. Tax easy form Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Tax easy form If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Tax easy form Mary would include the amounts she paid during the year in her separate return. Tax easy form If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Tax easy form Example 2. Tax easy form This year, John paid medical expenses for his wife Louise, who died last year. Tax easy form John married Belle this year and they file a joint return. Tax easy form 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. Tax easy form Dependent You can include medical expenses you paid for your dependent. Tax easy form 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. Tax easy form A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Tax easy form The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Tax easy form S. Tax easy form citizen or national, or a resident of the United States, Canada, or Mexico. Tax easy form If your qualifying child was adopted, see Exception for adopted child , next. Tax easy form 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. Tax easy form Exception for adopted child. Tax easy form   If you are a U. Tax easy form S. Tax easy form citizen or U. Tax easy form S. Tax easy form 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. Tax easy form S. Tax easy form citizen or national or a resident of the United States, Canada, or Mexico. Tax easy form 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, or, if he or she did, it was only to claim a refund. Tax easy form Adopted child. Tax easy form   A legally adopted child is treated as your own child. Tax easy form This includes a child lawfully placed with you for legal adoption. Tax easy form   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. Tax easy form   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. Tax easy form   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. Tax easy form    You may be able to take an adoption credit for other expenses related to an adoption. Tax easy form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Tax easy form Child of divorced or separated parents. Tax easy form   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. Tax easy form 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. Tax easy form This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Tax easy form Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. Tax easy form But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Tax easy form Support claimed under a multiple support agreement. Tax easy form   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. Tax easy form 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. Tax easy form   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Tax easy form However, you can include the entire unreimbursed amount you paid for medical expenses. Tax easy form Example. Tax easy form You and your three brothers each provide one-fourth of your mother's total support. Tax easy form Under a multiple support agreement, you treat your mother as your dependent. Tax easy form You paid all of her medical expenses. Tax easy form Your brothers reimbursed you for three-fourths of these expenses. Tax easy form In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Tax easy form Your brothers cannot include any part of the expenses. Tax easy form 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. Tax easy form 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. Tax easy form This includes expenses for the decedent's spouse and dependents as well as for the decedent. Tax easy form 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. Tax easy form The expenses must be paid within the 1-year period beginning with the day after the date of death. Tax easy form 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. Tax easy form 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. Tax easy form Amended returns and claims for refund are discussed in chapter 1. Tax easy form 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. Tax easy form 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. Tax easy form What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Tax easy form This table does not include all possible medical expenses. Tax easy form To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Tax easy form Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Tax easy form 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). Tax easy form See Qualified Long-Term Care Insurance Contracts in Publication 502. Tax easy form 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. Tax easy form The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Tax easy form Note. Tax easy form When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Tax easy form Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Tax easy form Employer-sponsored health insurance plan. Tax easy form   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 in box 1 of your Form W-2. Tax easy form Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Tax easy form Example. Tax easy form You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Tax easy form Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Tax easy form 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. Tax easy form Long-term care services. Tax easy form   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. Tax easy form This amount will be reported as wages in box 1 of your Form W-2. Tax easy form Health reimbursement arrangement (HRA). Tax easy form   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Tax easy form This is because an HRA is funded solely by the employer. Tax easy form Retired public safety officers. Tax easy form   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Tax easy form This applies only to distributions that would otherwise be included in income. Tax easy form Medicare A. Tax easy form   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Tax easy form The payroll tax paid for Medicare A is not a medical expense. Tax easy form   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. Tax easy form In this situation you can include the premiums you paid for Medicare A as a medical expense. Tax easy form Medicare B. Tax easy form   Medicare B is supplemental medical insurance. Tax easy form Premiums you pay for Medicare B are a medical expense. Tax easy form Check the information you received from the Social Security Administration to find out your premium. Tax easy form Medicare D. Tax easy form    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Tax easy form You can include as a medical expense premiums you pay for Medicare D. Tax easy form Prepaid insurance premiums. Tax easy form   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). Tax easy form Unused sick leave used to pay premiums. Tax easy form   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Tax easy form 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. Tax easy form You can include this cost of continuing participation in the health plan as a medical expense. Tax easy form   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. Tax easy form You cannot include this cost of continuing participation in that health plan as a medical expense. Tax easy form Table 21-1. Tax easy form Medical and Dental Expenses Checklist. Tax easy form See Publication 502 for more information about these and other expenses. Tax easy form You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Tax easy form ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Tax easy form ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Tax easy form Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Tax easy form , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Tax easy form Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. Tax easy form See Nursing home , later. Tax easy form You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Tax easy form You can include the cost of such lodging while away from home if all of the following requirements are met. Tax easy form The lodging is primarily for and essential to medical care. Tax easy form 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. Tax easy form The lodging is not lavish or extravagant under the circumstances. Tax easy form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Tax easy form The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Tax easy form You can include lodging for a person traveling with the person receiving the medical care. Tax easy form 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. Tax easy form Meals are not included. Tax easy form Nursing home. Tax easy form   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. Tax easy form This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Tax easy form   Do not include the cost of meals and lodging if the reason for being in the home is personal. Tax easy form You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Tax easy form Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Tax easy form 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. Tax easy form Car expenses. Tax easy form   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Tax easy form You cannot include depreciation, insurance, general repair, or maintenance expenses. Tax easy form   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Tax easy form    You can also include parking fees and tolls. Tax easy form You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Tax easy form Example. Tax easy form In 2013, Bill Jones drove 2,800 miles for medical reasons. Tax easy form He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Tax easy form He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Tax easy form He figures the actual expenses first. Tax easy form He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Tax easy form He then figures the standard mileage amount. Tax easy form He multiplies 2,800 miles by 24 cents a mile for a total of $672. Tax easy form He then adds the $100 tolls and parking for a total of $772. Tax easy form 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. Tax easy form Transportation expenses you cannot include. Tax easy form   You cannot include in medical expenses the cost of transportation in the following situations. Tax easy form Going to and from work, even if your condition requires an unusual means of transportation. Tax easy form Travel for purely personal reasons to another city for an operation or other medical care. Tax easy form Travel that is merely for the general improvement of one's health. Tax easy form The costs of operating a specially equipped car for other than medical reasons. Tax easy form 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. Tax easy form (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Tax easy form ) 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. Tax easy form How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Tax easy form 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. Tax easy form This includes payments from Medicare. Tax easy form Even if a policy provides reimbursement for only 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. Tax easy form Example. Tax easy form You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Tax easy form The insurance you receive for the hospital and doctors' bills is more than their charges. Tax easy form 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. Tax easy form Health reimbursement arrangement (HRA). Tax easy form   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Tax easy form An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Tax easy form Other reimbursements. Tax easy form   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Tax easy form ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Tax easy form   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Tax easy form See How Do You Figure and Report the Deduction on Your Tax Return , later. Tax easy form   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Tax easy form You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Tax easy form Excess reimbursement. Tax easy form   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Tax easy form You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Tax easy form Premiums paid by you. Tax easy form   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Tax easy form Generally, you do not include the excess reimbursement in your gross income. Tax easy form Premiums paid by you and your employer. Tax easy form   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Tax easy form   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Tax easy form Reimbursement in a later year. Tax easy form   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Tax easy form   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Tax easy form For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Tax easy form Figure 21-A. Tax easy form Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Tax easy form Figure 21-A. Tax easy form Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Tax easy form   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Tax easy form 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Tax easy form However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Tax easy form Example. Tax easy form For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Tax easy form You cannot deduct the $500 because it is less than 10% of your AGI. Tax easy form If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Tax easy form Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Tax easy form If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Tax easy form See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Tax easy form Future medical expenses. Tax easy form   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Tax easy form If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Tax easy form How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Tax easy form What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Tax easy form You cannot claim medical expenses on Form 1040A or Form 1040EZ. Tax easy form If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Tax easy form Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Tax easy form This should be your expenses that were not reimbursed by insurance or any other sources. Tax easy form Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Tax easy form 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Tax easy form Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Tax easy form If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Tax easy form You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Tax easy form Impairment-related expenses defined. Tax easy form   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Tax easy form Where to report. Tax easy form   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Tax easy form   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Tax easy form Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Tax easy form Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Tax easy form Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Tax easy form Example. Tax easy form You are blind. Tax easy form You must use a reader to do your work. Tax easy form You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Tax easy form The reader's services are only for your work. Tax easy form You can deduct your expenses for the reader as business expenses. Tax easy form Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Tax easy form For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Tax easy form The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Tax easy form You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Tax easy form You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Tax easy form If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Tax easy form But if any of the following applies, do not use that worksheet. Tax easy form You had more than one source of income subject to self-employment tax. Tax easy form You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Tax easy form You are using amounts paid for qualified long-term care insurance to figure the deduction. Tax easy form If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Tax easy form Note. Tax easy form When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Tax easy form If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Tax easy form Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Tax easy form Where to report. Tax easy form    You take this deduction on Form 1040. Tax easy form If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Tax easy form 5% if either you or your spouse was age 65 or older). Tax easy form See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Tax easy form Prev  Up  Next   Home   More Online Publications