File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Vita Irs Org

Amended Return1040ez Tax Year 2012Refile TaxesCan Tax Form 1040x Be Filed OnlineE-file 2012 TaxState Income Tax ReturnHow To Fill Out 1040ez Form2011 Tax Act2011 Form 1040File An Extension For 2011 Taxes OnlineFile 1040nr Ez OnlineState Tax OnlineHow To Do State Tax ReturnHow Do I Amend My 2012 TaxesWhere To File Free State TaxesFile Past Taxes OnlineHr Block Free TaxFree Tax Filing For State And FederalHow To Amend TaxesAmended 1040 Tax Return2012 Free Tax Filing1090ez1040ez CalculatorMinimum Earnings For Filing TaxesTurbo Taxes 2011How Do I File An Amended Tax ReturnTax Breaks For Unemployed2011 Tax FileFiling Taxes For FreeFederal Tax Forms 1040 Ez2008 Amended Tax Return InstructionsMilitary Pay ScaleMyfreetaxesTax Software For 2012FreestatetaxreturnFree Tax Prep1040ezFile 2010 State Tax ReturnFree Tax Filing Online 2012Freestatetaxact.com

Vita Irs Org

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

Address Changes

Question: Should I notify the IRS of my change of address?

Answer:

Yes, if you move, you should notify the IRS of your new address. We need to change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.  If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

There are several ways to notify the IRS of an address change:

  • Tax Return: Update your address in the appropriate boxes on your tax return;
  • Submit a Form: Form 8822 (PDF), Change of Address, and/or Form 8822-B (PDF), Change of Address - Business;
  • Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address.  Generally, the appropriate Service address is the campus where you filed your last return.  In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number;
  • Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number;
  • Electronic Notification: Many taxpayers may submit their new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?.  In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You cannot notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.

Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database.  However, even if you notify USPS of your new address, you should still notify the IRS directly.  Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check.

Caution:  If you are a representative signing on behalf of the taxpayer, you must attach to the written statement or to Forms 8822/8822-B a copy of your power of attorney.  You can use Form 2848 (PDF), Power of Attorney and Declaration of Representative.  The IRS will not complete an address change from an "unauthorized" third party.


Category: IRS Procedures
Subcategory: Address Changes

Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?




The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224

The Vita Irs Org

Vita irs org 4. Vita irs org   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Vita irs org You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Vita irs org If you have a choice, you should use the method that gives you the lower tax. Vita irs org Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Vita irs org Generally, the standard deduction amounts are adjusted each year for inflation. Vita irs org In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Vita irs org Persons not eligible for the standard deduction. Vita irs org   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Vita irs org You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Vita irs org   If you are a nonresident alien who is married to a U. Vita irs org S. Vita irs org citizen or resident alien at the end of the year, you can choose to be treated as a U. Vita irs org S. Vita irs org resident. Vita irs org See Publication 519, U. Vita irs org S. Vita irs org Tax Guide for Aliens. Vita irs org If you make this choice, you can take the standard deduction. Vita irs org Decedent's final return. Vita irs org   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Vita irs org However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Vita irs org Higher standard deduction for age (65 or older). Vita irs org   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Vita irs org You are considered age 65 on the day before your 65th birthday. Vita irs org Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Vita irs org Higher standard deduction for blindness. Vita irs org   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Vita irs org You qualify for this benefit if you are totally or partly blind. Vita irs org Not totally blind. Vita irs org   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Vita irs org   If your eye condition will never improve beyond these limits, the statement should include this fact. Vita irs org You must keep the statement in your records. Vita irs org   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Vita irs org Spouse 65 or older or blind. Vita irs org   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Vita irs org    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Vita irs org Example. Vita irs org This example illustrates how to determine your standard deduction using Worksheet 4-1. Vita irs org Bill and Lisa are filing a joint return for 2013. Vita irs org Both are over age 65. Vita irs org Neither is blind, and neither can be claimed as a dependent. Vita irs org They do not itemize deductions, so they use Worksheet 4-1. Vita irs org Because they are married filing jointly, they enter $12,200 on line 1. Vita irs org They check the “No” box on line 2, so they also enter $12,200 on line 4. Vita irs org Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Vita irs org They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Vita irs org Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Vita irs org However, the standard deduction may be higher if the individual is 65 or older or blind. Vita irs org If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Vita irs org Worksheet 4-1. Vita irs org 2013 Standard Deduction Worksheet Caution. Vita irs org If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Vita irs org If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Vita irs org Put the total number of boxes checked in box c and go to line 1. Vita irs org a. Vita irs org You   Born before  January 2, 1949     Blind b. Vita irs org Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Vita irs org Total boxes checked             1. Vita irs org Enter the amount shown below for your filing status. Vita irs org               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Vita irs org           2. Vita irs org Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Vita irs org Skip line 3; enter the amount from line 1 on line 4. Vita irs org   Yes. Vita irs org Go to line 3. Vita irs org         3. Vita irs org Is your earned income* more than $650?               Yes. Vita irs org Add $350 to your earned income. Vita irs org Enter the total   3. Vita irs org         No. Vita irs org Enter $1,000 4. Vita irs org Enter the smaller of line 1 or line 3 4. Vita irs org   5. Vita irs org If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Vita irs org Enter the result here. Vita irs org Otherwise, enter -0- 5. Vita irs org   6. Vita irs org Add lines 4 and 5. Vita irs org This is your standard deduction for 2013. Vita irs org 6. Vita irs org   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Vita irs org It also includes any amount received as a scholarship that you must include in your income. Vita irs org Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Vita irs org Itemized Deductions Some individuals should itemize their deductions because it will save them money. Vita irs org Others should itemize because they do not qualify for the standard deduction. Vita irs org See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Vita irs org You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Vita irs org For more information, see Overall limitation, later. Vita irs org Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Vita irs org You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Vita irs org 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Vita irs org See the Schedule A (Form 1040) instructions for more information. Vita irs org Overall limitation. Vita irs org   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Vita irs org  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Vita irs org Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Vita irs org Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Vita irs org For more information, see the following discussions of selected items, which are presented in alphabetical order. Vita irs org A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Vita irs org Table 4-1. Vita irs org Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Vita irs org ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Vita irs org ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Vita irs org Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Vita irs org Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Vita irs org 5% of your adjusted gross income if you or your spouse is age 65 or older). Vita irs org What to include. Vita irs org   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Vita irs org If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Vita irs org 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. Vita irs org You can include medical expenses you charge to your credit card in the year the charge is made. Vita irs org It does not matter when you actually pay the amount charged. Vita irs org Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Vita irs org Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Vita irs org Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Vita irs org Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Vita irs org Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Vita irs org Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Vita irs org This is a personal expense that is not deductible. Vita irs org However, you may be able to include certain expenses paid to a person providing nursing-type services. Vita irs org For more information, see Nursing Services , later. Vita irs org Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Vita irs org For more information, see Qualified long-term care services under Long-Term Care, later. Vita irs org Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Vita irs org This includes amounts paid for meals and lodging. Vita irs org Also, see Meals and Lodging , later. Vita irs org Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Vita irs org Qualified long-term care services. Vita irs org   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Vita irs org Chronically ill individual. Vita irs org    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Vita irs org He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Vita irs org Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Vita irs org He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Vita irs org Maintenance and personal care services. Vita irs org    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Vita irs org Qualified long-term care insurance contracts. Vita irs org   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Vita irs org The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Vita irs org   The amount of qualified long-term care premiums you can include is limited. Vita irs org You can include the following as medical expenses on Schedule A (Form 1040). Vita irs org Qualified long-term care premiums up to the following amounts. Vita irs org Age 40 or under – $360. Vita irs org Age 41 to 50 – $680. Vita irs org Age 51 to 60 – $1,360. Vita irs org Age 61 to 70 – $3,640. Vita irs org Age 71 or over – $4,550. Vita irs org Unreimbursed expenses for qualified long-term care services. Vita irs org Note. Vita irs org The limit on premiums is for each person. Vita irs org Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Vita irs org You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Vita irs org You can include the cost of such lodging while away from home if all of the following requirements are met. Vita irs org The lodging is primarily for, and essential to, medical care. Vita irs org 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. Vita irs org The lodging is not lavish or extravagant under the circumstances. Vita irs org There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Vita irs org The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Vita irs org You can include lodging for a person traveling with the person receiving the medical care. Vita irs org 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. Vita irs org (Meals are not included. Vita irs org ) Nursing home. Vita irs org   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Vita irs org This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Vita irs org   Do not include the cost of meals and lodging if the reason for being in the home is personal. Vita irs org However, you can include in medical expenses the part of the cost that is for medical or nursing care. Vita irs org Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Vita irs org Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Vita irs org 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. Vita irs org The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Vita irs org Medicare Part A. Vita irs org   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Vita irs org The payroll tax paid for Medicare Part A is not a medical expense. Vita irs org If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Vita irs org In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Vita irs org Medicare Part B. Vita irs org   Medicare Part B is a supplemental medical insurance. Vita irs org Premiums you pay for Medicare Part B are a medical expense. Vita irs org If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Vita irs org If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Vita irs org SSA. Vita irs org gov, to find out your premium. Vita irs org Medicare Part D. Vita irs org   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Vita irs org You can include as a medical expense premiums you pay for Medicare Part D. Vita irs org Prepaid insurance premiums. Vita irs org   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Vita irs org Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Vita irs org A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Vita irs org You can also include amounts you pay for insulin. Vita irs org Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Vita irs org Imported medicines and drugs. Vita irs org   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Vita irs org Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Vita irs org The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Vita irs org This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Vita irs org These services can be provided in your home or another care facility. Vita irs org Generally, only the amount spent for nursing services is a medical expense. Vita irs org If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Vita irs org However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Vita irs org See Maintenance and personal care services under Qualified long-term care services, earlier. Vita irs org Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Vita irs org See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Vita irs org You can also include in medical expenses part of the amount you pay for that attendant's meals. Vita irs org Divide the food expense among the household members to find the cost of the attendant's food. Vita irs org Then divide that cost in the same manner as in the preceding paragraph. Vita irs org If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Vita irs org This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Vita irs org Employment taxes. Vita irs org   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Vita irs org If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Vita irs org For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Vita irs org Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Vita irs org Car expenses. Vita irs org    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Vita irs org You cannot include depreciation, insurance, general repair, or maintenance expenses. Vita irs org   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Vita irs org   You can also include parking fees and tolls. Vita irs org You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Vita irs org You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Vita irs org Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Vita irs org Prev  Up  Next   Home   More Online Publications