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Tax Forms 2009

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Tax Forms 2009

Tax forms 2009 16. Tax forms 2009   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Tax forms 2009 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax forms 2009 Free help with your tax return. Tax forms 2009   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax forms 2009 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax forms 2009 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax forms 2009 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax forms 2009 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax forms 2009 To find the nearest VITA or TCE site, visit IRS. Tax forms 2009 gov or call 1-800-906-9887. Tax forms 2009   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms 2009 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax forms 2009 aarp. Tax forms 2009 org/money/taxaide or call 1-888-227-7669. Tax forms 2009   For more information on these programs, go to IRS. Tax forms 2009 gov and enter “VITA” in the search box. Tax forms 2009 Internet. Tax forms 2009 IRS. Tax forms 2009 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax forms 2009 Apply for an Employer Identification Number (EIN). Tax forms 2009 Go to IRS. Tax forms 2009 gov and enter Apply for an EIN in the search box. Tax forms 2009 Request an Electronic Filing PIN by going to IRS. Tax forms 2009 gov and entering Electronic Filing PIN in the search box. Tax forms 2009 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax forms 2009 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms 2009 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax forms 2009 Checking the status of your amended return. Tax forms 2009 Go to IRS. Tax forms 2009 gov and enter Where's My Amended Return in the search box. Tax forms 2009 Download forms, instructions, and publications, including some accessible versions. Tax forms 2009 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax forms 2009 gov or IRS2Go. Tax forms 2009 Tax return and tax account transcripts are generally available for the current year and past three years. Tax forms 2009 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax forms 2009 gov. Tax forms 2009 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax forms 2009 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax forms 2009 gov. Tax forms 2009 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax forms 2009 gov or IRS2Go. Tax forms 2009 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax forms 2009 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax forms 2009 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax forms 2009 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax forms 2009 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax forms 2009 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax forms 2009 gov. Tax forms 2009 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax forms 2009 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax forms 2009 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax forms 2009 AARP offers the Tax-Aide counseling program as part of the TCE program. Tax forms 2009 Visit AARP's website to find the nearest Tax-Aide location. Tax forms 2009 Research your tax questions. Tax forms 2009 Search publications and instructions by topic or keyword. Tax forms 2009 Read the Internal Revenue Code, regulations, or other official guidance. Tax forms 2009 Read Internal Revenue Bulletins. Tax forms 2009 Sign up to receive local and national tax news by email. Tax forms 2009 Phone. Tax forms 2009 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax forms 2009 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax forms 2009 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax forms 2009 Call to locate the nearest volunteer help site, 1-800-906-9887. Tax forms 2009 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax forms 2009 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax forms 2009 Most VITA and TCE sites offer free electronic filing. Tax forms 2009 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax forms 2009 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax forms 2009 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax forms 2009 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax forms 2009 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax forms 2009 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax forms 2009 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms 2009 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax forms 2009 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax forms 2009 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax forms 2009 You should receive your order within 10 business days. Tax forms 2009 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax forms 2009 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax forms 2009 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax forms 2009 Call to ask tax questions, 1-800-829-1040. Tax forms 2009 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax forms 2009 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax forms 2009 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax forms 2009 gsa. Tax forms 2009 gov/fedrelay. Tax forms 2009 Walk-in. Tax forms 2009 You can find a selection of forms, publications and services — in-person, face-to-face. Tax forms 2009 Products. Tax forms 2009 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms 2009 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax forms 2009 Services. Tax forms 2009 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax forms 2009 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax forms 2009 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax forms 2009 No appointment is necessary—just walk in. Tax forms 2009 Before visiting, check www. Tax forms 2009 irs. Tax forms 2009 gov/localcontacts for hours of operation and services provided. Tax forms 2009 Mail. Tax forms 2009 You can send your order for forms, instructions, and publications to the address below. Tax forms 2009 You should receive a response within 10 business days after your request is received. Tax forms 2009  Internal Revenue Service 1201 N. Tax forms 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax forms 2009   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms 2009 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax forms 2009 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax forms 2009 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax forms 2009 You face (or your business is facing) an immediate threat of adverse action. Tax forms 2009 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax forms 2009   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax forms 2009 Here's why we can help: TAS is an independent organization within the IRS. Tax forms 2009 Our advocates know how to work with the IRS. Tax forms 2009 Our services are free and tailored to meet your needs. Tax forms 2009 We have offices in every state, the District of Columbia, and Puerto Rico. Tax forms 2009 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax forms 2009 irs. Tax forms 2009 gov/advocate, or call us toll-free at 1-877-777-4778. Tax forms 2009 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax forms 2009 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax forms 2009 irs. Tax forms 2009 gov/sams. Tax forms 2009 Low Income Taxpayer Clinics. Tax forms 2009   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax forms 2009 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax forms 2009 Visit www. Tax forms 2009 TaxpayerAdvocate. Tax forms 2009 irs. Tax forms 2009 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms 2009 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP90C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How do I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 24-Mar-2014

The Tax Forms 2009

Tax forms 2009 21. Tax forms 2009   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 forms 2009 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 forms 2009  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 forms 2009 5% if either you or your spouse is age 65 or older). Tax forms 2009 Standard mileage rate. Tax forms 2009  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Tax forms 2009 See Transportation under What Medical Expenses Are Includible. Tax forms 2009 Introduction This chapter will help you determine the following. Tax forms 2009 What medical expenses are. Tax forms 2009 What expenses you can include this year. Tax forms 2009 How much of the expenses you can deduct. Tax forms 2009 Whose medical expenses you can include. Tax forms 2009 What medical expenses are includible. Tax forms 2009 How to treat reimbursements. Tax forms 2009 How to report the deduction on your tax return. Tax forms 2009 How to report impairment-related work expenses. Tax forms 2009 How to report health insurance costs if you are self-employed. Tax forms 2009 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 forms 2009 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Tax forms 2009 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Tax forms 2009 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Tax forms 2009 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Tax forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Tax forms 2009 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 forms 2009 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 forms 2009 Separate returns. Tax forms 2009   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 forms 2009 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 forms 2009 Community property states. Tax forms 2009   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 forms 2009 Each of you should include half the expenses. Tax forms 2009 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 forms 2009 If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Tax forms 2009 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 forms 2009 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Tax forms 2009 Example. Tax forms 2009 You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Tax forms 2009 You paid medical expenses of $2,500. Tax forms 2009 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Tax forms 2009 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 forms 2009 There are different rules for decedents and for individuals who are the subject of multiple support agreements. Tax forms 2009 See Support claimed under a multiple support agreement , later. Tax forms 2009 Yourself You can include medical expenses you paid for yourself. Tax forms 2009 Spouse You can include medical expenses you paid for your spouse. Tax forms 2009 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 forms 2009 Example 1. Tax forms 2009 Mary received medical treatment before she married Bill. Tax forms 2009 Bill paid for the treatment after they married. Tax forms 2009 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Tax forms 2009 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Tax forms 2009 Mary would include the amounts she paid during the year in her separate return. Tax forms 2009 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Tax forms 2009 Example 2. Tax forms 2009 This year, John paid medical expenses for his wife Louise, who died last year. Tax forms 2009 John married Belle this year and they file a joint return. Tax forms 2009 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 forms 2009 Dependent You can include medical expenses you paid for your dependent. Tax forms 2009 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 forms 2009 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Tax forms 2009 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Tax forms 2009 S. Tax forms 2009 citizen or national, or a resident of the United States, Canada, or Mexico. Tax forms 2009 If your qualifying child was adopted, see Exception for adopted child , next. Tax forms 2009 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 forms 2009 Exception for adopted child. Tax forms 2009   If you are a U. Tax forms 2009 S. Tax forms 2009 citizen or U. Tax forms 2009 S. Tax forms 2009 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 forms 2009 S. Tax forms 2009 citizen or national or a resident of the United States, Canada, or Mexico. Tax forms 2009 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 forms 2009 Adopted child. Tax forms 2009   A legally adopted child is treated as your own child. Tax forms 2009 This includes a child lawfully placed with you for legal adoption. Tax forms 2009   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 forms 2009   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 forms 2009   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 forms 2009    You may be able to take an adoption credit for other expenses related to an adoption. Tax forms 2009 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Tax forms 2009 Child of divorced or separated parents. Tax forms 2009   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 forms 2009 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 forms 2009 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Tax forms 2009 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 forms 2009 But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Tax forms 2009 Support claimed under a multiple support agreement. Tax forms 2009   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 forms 2009 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 forms 2009   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Tax forms 2009 However, you can include the entire unreimbursed amount you paid for medical expenses. Tax forms 2009 Example. Tax forms 2009 You and your three brothers each provide one-fourth of your mother's total support. Tax forms 2009 Under a multiple support agreement, you treat your mother as your dependent. Tax forms 2009 You paid all of her medical expenses. Tax forms 2009 Your brothers reimbursed you for three-fourths of these expenses. Tax forms 2009 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Tax forms 2009 Your brothers cannot include any part of the expenses. Tax forms 2009 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 forms 2009 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 forms 2009 This includes expenses for the decedent's spouse and dependents as well as for the decedent. Tax forms 2009 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 forms 2009 The expenses must be paid within the 1-year period beginning with the day after the date of death. Tax forms 2009 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 forms 2009 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 forms 2009 Amended returns and claims for refund are discussed in chapter 1. Tax forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 This table does not include all possible medical expenses. Tax forms 2009 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Tax forms 2009 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Tax forms 2009 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 forms 2009 See Qualified Long-Term Care Insurance Contracts in Publication 502. Tax forms 2009 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 forms 2009 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Tax forms 2009 Note. Tax forms 2009 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 forms 2009 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 forms 2009 Employer-sponsored health insurance plan. Tax forms 2009   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 forms 2009 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 forms 2009 Example. Tax forms 2009 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Tax forms 2009 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Tax forms 2009 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 forms 2009 Long-term care services. Tax forms 2009   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 forms 2009 This amount will be reported as wages in box 1 of your Form W-2. Tax forms 2009 Health reimbursement arrangement (HRA). Tax forms 2009   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Tax forms 2009 This is because an HRA is funded solely by the employer. Tax forms 2009 Retired public safety officers. Tax forms 2009   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 forms 2009 This applies only to distributions that would otherwise be included in income. Tax forms 2009 Medicare A. Tax forms 2009   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 forms 2009 The payroll tax paid for Medicare A is not a medical expense. Tax forms 2009   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 forms 2009 In this situation you can include the premiums you paid for Medicare A as a medical expense. Tax forms 2009 Medicare B. Tax forms 2009   Medicare B is supplemental medical insurance. Tax forms 2009 Premiums you pay for Medicare B are a medical expense. Tax forms 2009 Check the information you received from the Social Security Administration to find out your premium. Tax forms 2009 Medicare D. Tax forms 2009    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Tax forms 2009 You can include as a medical expense premiums you pay for Medicare D. Tax forms 2009 Prepaid insurance premiums. Tax forms 2009   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 forms 2009 Unused sick leave used to pay premiums. Tax forms 2009   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Tax forms 2009 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 forms 2009 You can include this cost of continuing participation in the health plan as a medical expense. Tax forms 2009   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 forms 2009 You cannot include this cost of continuing participation in that health plan as a medical expense. Tax forms 2009 Table 21-1. Tax forms 2009 Medical and Dental Expenses Checklist. Tax forms 2009 See Publication 502 for more information about these and other expenses. Tax forms 2009 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 forms 2009 ) 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 forms 2009 ) 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 forms 2009 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 forms 2009 , 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 forms 2009 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 forms 2009 See Nursing home , later. Tax forms 2009 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Tax forms 2009 You can include the cost of such lodging while away from home if all of the following requirements are met. Tax forms 2009 The lodging is primarily for and essential to medical care. Tax forms 2009 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 forms 2009 The lodging is not lavish or extravagant under the circumstances. Tax forms 2009 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Tax forms 2009 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Tax forms 2009 You can include lodging for a person traveling with the person receiving the medical care. Tax forms 2009 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 forms 2009 Meals are not included. Tax forms 2009 Nursing home. Tax forms 2009   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 forms 2009 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Tax forms 2009   Do not include the cost of meals and lodging if the reason for being in the home is personal. Tax forms 2009 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Tax forms 2009 Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Tax forms 2009 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 forms 2009 Car expenses. Tax forms 2009   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Tax forms 2009 You cannot include depreciation, insurance, general repair, or maintenance expenses. Tax forms 2009   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 forms 2009    You can also include parking fees and tolls. Tax forms 2009 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Tax forms 2009 Example. Tax forms 2009 In 2013, Bill Jones drove 2,800 miles for medical reasons. Tax forms 2009 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Tax forms 2009 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Tax forms 2009 He figures the actual expenses first. Tax forms 2009 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Tax forms 2009 He then figures the standard mileage amount. Tax forms 2009 He multiplies 2,800 miles by 24 cents a mile for a total of $672. Tax forms 2009 He then adds the $100 tolls and parking for a total of $772. Tax forms 2009 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 forms 2009 Transportation expenses you cannot include. Tax forms 2009   You cannot include in medical expenses the cost of transportation in the following situations. Tax forms 2009 Going to and from work, even if your condition requires an unusual means of transportation. Tax forms 2009 Travel for purely personal reasons to another city for an operation or other medical care. Tax forms 2009 Travel that is merely for the general improvement of one's health. Tax forms 2009 The costs of operating a specially equipped car for other than medical reasons. Tax forms 2009 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 forms 2009 (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Tax forms 2009 ) 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 forms 2009 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 forms 2009 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 forms 2009 This includes payments from Medicare. Tax forms 2009 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 forms 2009 Example. Tax forms 2009 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Tax forms 2009 The insurance you receive for the hospital and doctors' bills is more than their charges. Tax forms 2009 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 forms 2009 Health reimbursement arrangement (HRA). Tax forms 2009   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 forms 2009 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 forms 2009 Other reimbursements. Tax forms 2009   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 forms 2009 ) 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 forms 2009   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Tax forms 2009 See How Do You Figure and Report the Deduction on Your Tax Return , later. Tax forms 2009   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Tax forms 2009 You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Tax forms 2009 Excess reimbursement. Tax forms 2009   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Tax forms 2009 You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Tax forms 2009 Premiums paid by you. Tax forms 2009   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 forms 2009 Generally, you do not include the excess reimbursement in your gross income. Tax forms 2009 Premiums paid by you and your employer. Tax forms 2009   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 forms 2009   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Tax forms 2009 Reimbursement in a later year. Tax forms 2009   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 forms 2009   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 forms 2009 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 forms 2009 Figure 21-A. Tax forms 2009 Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Tax forms 2009 Figure 21-A. Tax forms 2009 Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Tax forms 2009   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 forms 2009 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 forms 2009 However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Tax forms 2009 Example. Tax forms 2009 For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Tax forms 2009 You cannot deduct the $500 because it is less than 10% of your AGI. Tax forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Tax forms 2009 Future medical expenses. Tax forms 2009   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 forms 2009 If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Tax forms 2009 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 forms 2009 What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Tax forms 2009 You cannot claim medical expenses on Form 1040A or Form 1040EZ. Tax forms 2009 If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Tax forms 2009 Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Tax forms 2009 This should be your expenses that were not reimbursed by insurance or any other sources. Tax forms 2009 Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Tax forms 2009 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Tax forms 2009 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 forms 2009 If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Tax forms 2009 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 forms 2009 Impairment-related expenses defined. Tax forms 2009   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 forms 2009 Where to report. Tax forms 2009   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 forms 2009   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Tax forms 2009 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 forms 2009 Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Tax forms 2009 Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Tax forms 2009 Example. Tax forms 2009 You are blind. Tax forms 2009 You must use a reader to do your work. Tax forms 2009 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 forms 2009 The reader's services are only for your work. Tax forms 2009 You can deduct your expenses for the reader as business expenses. Tax forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 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 forms 2009 But if any of the following applies, do not use that worksheet. Tax forms 2009 You had more than one source of income subject to self-employment tax. Tax forms 2009 You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Tax forms 2009 You are using amounts paid for qualified long-term care insurance to figure the deduction. Tax forms 2009 If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Tax forms 2009 Note. Tax forms 2009 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 forms 2009 If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Tax forms 2009 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 forms 2009 Where to report. Tax forms 2009    You take this deduction on Form 1040. Tax forms 2009 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 forms 2009 5% if either you or your spouse was age 65 or older). Tax forms 2009 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 forms 2009 Prev  Up  Next   Home   More Online Publications