Userid: ________ Leading adjust: -50% ❏ Draft ❏ Ok to Print

PAGER/SGML Fileid: P502.sgm (25-Oct-2001) (Init. & date)

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Department of the Treasury

Internal Revenue Service Contents
Important Change . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Important Reminder . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 502
Cat. No. 15002Q Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
What Is the Definition of Medical Care? . . . . . . . . 2
Medical and What Expenses Can You Include This
Year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Dental How Much of the Expense Can You

Deduct? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Expenses Whose Medical Expenses Can You

Include? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
What Medical Expenses Are Deductible? . . . . . . . 4

For use in preparing What Expenses Are Not Deductible? . . . . . . . . . . . 12

How Do You Deduct Impairment-Related
2001 Returns Work Expenses? . . . . . . . . . . . . . . . . . . . . . . . 13
How Do You Treat Reimbursements? . . . . . . . . . . 14
How Do You Report the Deduction on Your
Tax Return? . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Sale of Medical Property . . . . . . . . . . . . . . . . . . . . 16
Settlement of Damage Suit . . . . . . . . . . . . . . . . . . . 17
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 17
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Important Change
Standard mileage rate. The standard mileage rate al-
lowed for out-of-pocket expenses for your car when you
use your car for medical reasons is now 12 cents a mile.
See Transportation under What Medical Expenses Are
Deductible?

Important Reminder
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1–800–THE–LOST (1–800–843–5678) if
you recognize a child.
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If you did not claim a medical or dental expense that

Introduction would have been deductible in an earlier year, you can file
Form 1040X, Amended U.S. Individual Income Tax Re-
This publication defines medical and dental care ex- turn, for the year in which you overlooked the expense. Do
penses. It contains an alphabetical list of items that you not claim the expense on this year’s return. Generally, an
can or cannot include in figuring your deduction. It explains amended return must be filed within 3 years from the date
how to treat insurance reimbursements and other reim- the original return was filed or within 2 years from the time
bursements you may receive for medical care. It also the tax was paid, whichever is later.
explains how to claim your medical and dental expense You cannot include medical expenses that were paid by
deduction. an insurance company or other sources. This is true
See How To Get Tax Help near the end of this publica- whether the payments were made directly to you, to the
tion for information about getting publications and forms. patient, or to the provider of the medical services.
Comments and suggestions. We welcome your com- When do you include a decedent’s medical expenses?
ments about this publication and your suggestions for Medical expenses for a decedent that are paid from his or
future editions. her estate are treated as paid at the time the medical
You can e-mail us while visiting our web site at services were provided if they are paid within the one-year
www.irs.gov. period beginning with the day after the date of death. See
You can write to us at the following address: Decedent under Whose Medical Expenses Can You In-
clude, later.
Internal Revenue Service Medical expenses paid before death by the decedent
Technical Publications Branch are included in figuring any deduction for medical and
W:CAR:MP:FP:P dental expenses on the decedent’s final income tax return.
1111 Constitution Ave. NW This includes expenses for the decedent’s spouse and
Washington, DC 20224 dependents as well as for the decedent.
Qualified medical expenses paid before death by
We respond to many letters by telephone. Therefore, it !
CAUTION
the decedent are not deductible if paid with a
tax-free distribution from any Archer MSA or
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence. Medicare+Choice MSA.

What Is the Definition of

Medical Care? How Much of the Expense Can
You Deduct?
Medical care means amounts paid for the diagnosis, cure,
mitigation, treatment, or prevention of disease, and for You can deduct only the amount of your medical and
treatments affecting any part or function of the body. The dental expenses that is more than 7.5% of your adjusted
medical care expenses must be primarily to alleviate or gross income (line 34, Form 1040).
prevent a physical or mental defect or illness. In this publication, the term “7.5% limit” is used to refer
Medical care expenses include the premiums you pay to 7.5% of your adjusted gross income. The phrase “sub-
for insurance that covers the expenses of medical care, ject to the 7.5% limit” is also used. This phrase means that
and the amounts you pay for transportation to get medical you must subtract 7.5% (.075) of your adjusted gross
care. Medical care expenses also include limited amounts income from your medical expenses to figure your medical
paid for any qualified long-term care insurance contract. expense deduction.

Example. Your adjusted gross income is $20,000,

What Expenses Can You 7.5% of which is $1,500. You paid medical expenses of
$800. You cannot deduct any of your medical expenses
Include This Year? because they are not more than 7.5% of your adjusted
gross income.
You can include only the medical and dental expenses you
Separate returns. If you and your spouse live in a non-
paid this year, regardless of when the services were pro-
community property state and file separate returns, each of
vided. (But see Decedent under Whose Medical Expenses
you can include only the medical expenses each actually
Can You Include, later, for an exception.) If you pay medi-
paid. Any medical expenses paid out of a joint checking
cal expenses by check, the day you mail or deliver the
account in which you and your spouse have the same
check generally is the date of payment. If you use a
interest are considered to have been paid equally by each
“pay-by-phone” or “on-line” account to pay your medical
of you, unless you can show otherwise.
expenses, the date reported on the statement of the finan-
cial institution showing when payment was made is the Community property states. If you and your spouse
date of payment. You can include medical expenses you live in a community property state and file separate re-
charge to your credit card in the year the charge is made. It turns, any medical expenses paid out of community funds
does not matter when you actually pay the amount are divided equally. Each of you should include half the
charged. expenses. If medical expenses are paid out of the separate

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funds of one spouse, only the spouse who paid the medical Adopted child. You can include medical expenses that
expenses can include them. If you live in a community you paid for a child before adoption, if the child qualified as
property state, are married, and file a separate return, see your dependent when the medical services were provided
Publication 555, Community Property. or when the expenses were paid. 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 substan-
Whose Medical Expenses tiate that the payment is directly attributable to the medical
Can You Include? care of the child. But if you pay back medical expenses
incurred and paid before adoption negotiations began, you
You can include medical expenses you pay for yourself cannot include them as medical expenses.
and for the individuals discussed in this section. You may be able to take a credit or exclusion for
TIP other expenses related to adoption. See Publica-
Spouse. You can include medical expenses you paid for tion 968, Tax Benefits for Adoption, for more
your spouse. To claim these expenses, you must have information.
been married either at the time your spouse received the
medical services or at the time you paid the medical ex-
penses.
Child of divorced or separated parents. If either parent
can claim a child as a dependent under the rules for
Example 1. Mary received medical treatment before
divorced or separated parents, each parent can include the
she married Bill. Bill paid for the treatment after they
medical expenses he or she pays for the child even if an
married. Bill can include these expenses in figuring his exemption for the child is claimed by the other parent.
medical expense deduction even if Bill and Mary file sepa-
rate returns. Support claimed under a multiple support agreement.
If Mary had paid the expenses before she and Bill A multiple support agreement is used when two or more
married, Bill could not include Mary’s expenses in his people provide more than half of a person’s support, but no
separate return. Mary would include the amounts she paid one alone provides more than half. If you are considered to
during the year in her separate return. If they filed a joint have provided more than half of a person’s support under
return, the medical expenses both paid during the year such an agreement, you can include medical expenses
would be used to figure their medical expense deduction. you pay for that person, even if you cannot claim the
person as a dependent.
Example 2. This year, John paid medical expenses for Any medical expenses paid by others who joined you in
his wife Louise, who died last year. John married Belle this the agreement cannot be included as medical expenses by
year and they file a joint return. Because John was married anyone. However, you can include the entire un-
to Louise when she incurred the medical expenses, he can reimbursed amount you paid for medical expenses.
include those expenses in figuring his medical deduction
for this year. Example. You and your three brothers each provide
one-fourth of your mother’s total support. Under a multiple
Dependent. You can include medical expenses you paid support agreement, you claim your mother as a depen-
for your dependent. To claim these expenses, the person dent. You paid all of her medical expenses. Your brothers
must have been your dependent either at the time the repaid you for three-fourths of these expenses. In figuring
medical services were provided or at the time you paid the your medical expense deduction, you can include only
expenses. A person generally qualifies as your dependent one-fourth of your mother’s medical expenses. Your broth-
for purposes of the medical expense deduction if: ers cannot include any part of the expenses. However, if
you and your brothers share the nonmedical support items
1) That person lived with you for the entire year as a and you separately pay all of your mother’s medical ex-
member of your household or is related to you, penses, you can include the amount you paid for her
2) That person was a U.S. citizen or resident, or a medical expenses in your medical expenses.
resident of Canada or Mexico for some part of the
Decedent. The survivor or personal representative of a
calendar year in which your tax year began, and
decedent can choose to treat certain expenses paid by the
3) You provided over half of that person’s total support decedent’s estate for the decedent’s medical care as paid
for the calendar year. by the decedent at the time the medical services were
provided. The expenses must be paid within the one-year
You can include the medical expenses of any person
period beginning with the day after the date of death. If you
who is your dependent even if you cannot claim an exemp-
are the survivor or personal representative making this
tion for him or her on your return.
choice, you must attach a statement to the decedent’s
Form 1040 (or the decedent’s amended return, Form
Example. In 2000 your son was your dependent. In
1040X) saying that the expenses have not been and will
2001 he no longer qualified as your dependent. However,
not be claimed on the estate tax return.
you paid $800 in 2001 for medical expenses your son
incurred in 2000, when he was your dependent. You can Qualified medical expenses paid before death by
include the $800 in figuring your medical expense deduc-
tion for 2001. You cannot include this amount on your 2000
!
CAUTION
the decedent are not deductible if paid with a
tax-free distribution from any Archer MSA or
tax return. Medicare+Choice MSA.

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Artificial Limb
What if the decedent’s return had been filed and the
medical expenses were not included? Form 1040X can You can include in medical expenses the amount you pay
be filed for the year or years the expenses are treated as for an artificial limb.
paid, unless the period for filing an amended return for that
year has passed. Generally, an amended return must be Artificial Teeth
filed within 3 years of the date the original return was filed,
or within 2 years from the time the tax was paid, whichever You can include in medical expenses the amount you pay
for artificial teeth.
date is later.

Example. John properly filed his 2000 income tax re- Autoette
turn. He died in 2001 with unpaid medical expenses of
$1,500 from 2000 and $1,800 in 2001. His survivor or See Wheelchair, later.
personal representative can file an amended return for
2000 claiming the $1,500 medical expenses. The $1,800 Birth Control Pills
of medical expenses from 2001 can be included on the
decedent’s final return for 2001. You can include in medical expenses the amount you pay
for birth control pills prescribed by a doctor.
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
Braille Books and Magazines
medical expenses on your Form 1040 in the year paid, You can include in medical expenses the part of the cost of
whether they are paid before or after the decedent’s death. Braille books and magazines for use by a visually-impaired
The expenses can be included if the person was your person that is more than the cost of regular printed edi-
spouse or dependent either at the time the medical ser- tions.
vices were provided or at the time you paid the expenses.
Capital Expenses
What Medical Expenses Are You can include in medical expenses amounts you pay for
special equipment installed in your home, or for improve-
Deductible? ments, if their main purpose is medical care for you, your
spouse, or a dependent. The cost of permanent improve-
Following is a list of items that you can include in figuring ments that increase the value of the property may be partly
your medical expense deduction. The items are listed in included as a medical expense. The cost of the improve-
alphabetical order. ment is reduced by the increase in the value of the prop-
erty. The difference is a medical expense. If the value of
Abortion the property is not increased by the improvement, the
entire cost is included as a medical expense.
You can include in medical expenses the amount you pay Certain improvements made to accommodate your
for a legal abortion. home to your disabled condition, or that of your spouse or
your dependents who live with you, do not usually increase
Acupuncture the value of the home and the cost can be included in full
as medical expenses. These improvements include, but
You can include in medical expenses the amount you pay are not limited to, the following items.
for acupuncture.
• Constructing entrance or exit ramps for your home.
Alcoholism • Widening doorways at entrances or exits to your
home.
You can include in medical expenses amounts you pay for
an inpatient’s treatment at a therapeutic center for alcohol • Widening or otherwise modifying hallways and inte-
rior doorways.
addiction. This includes meals and lodging provided by the
center during treatment. • Installing railings, support bars, or other modifica-
You can also include in medical expenses transporta- tions to bathrooms.
tion costs you pay to attend meetings of an Alcoholics • Lowering or modifying kitchen cabinets and equip-
Anonymous Club in your community if your attendance is ment.
pursuant to medical advice that membership in the Al-
coholics Anonymous Club is necessary for the treatment of • Moving or modifying electrical outlets and fixtures.
a disease involving the excessive use of alcoholic liquors. • Installing porch lifts and other forms of lifts but gen-
erally not elevators.
Ambulance • Modifying fire alarms, smoke detectors, and other
warning systems.
You can include in medical expenses amounts you pay for
ambulance service. • Modifying stairways.
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Worksheet 1. Capital Expense Worksheet

1. Enter amount paid for the improvement 1. $

2. Increase in value of home.

a. Enter value of home after improvement 2a. $
b. Enter value of home before improvement 2b.

3. Subtract line 2b from line 2a 3.

● If line 3 is more than or equal to line 1, you have no deduction; stop here.
● If line 3 is less than line 1, go to line 4.

4. Subtract line 3 from line 1. This is your medical expense 4.

• Adding handrails or grab bars anywhere (whether or Example. If, in the previous example, the elevator in-
not in bathrooms). creased the value of your home by $8,000, you would have
no medical expense for the cost of the elevator. However,
• Modifying hardware on doors.
the cost of electricity to operate the elevator and any costs
• Modifying areas in front of entrance and exit door- to maintain it are medical expenses as long as the medical
ways. reason for the elevator exists.
• Grading the ground to provide access to the resi-
dence. Improvements to property rented by a person with a
disability. Amounts paid by a person with a disability to
Only reasonable costs to accommodate a home to a buy and install special plumbing fixtures, mainly for medi-
disabled condition are considered medical care. Additional cal reasons, in a rented house are medical expenses.
costs for personal motives, such as for architectural or
aesthetic reasons, are not medical expenses. Example. John has arthritis and a heart condition. He
cannot climb stairs or get into a bathtub. On his doctor’s
Capital expense worksheet. Use Worksheet 1 to figure advice, he installs a bathroom with a shower stall on the
the amount of your capital expense to include in your first floor of his two-story rented house. The landlord did
medical expenses. not pay any of the cost of buying and installing the special
plumbing and did not lower the rent. John can include in
Example. You have a heart ailment. On your doctor’s medical expenses the entire amount he paid.
advice, you install an elevator in your home so that you will
not have to climb stairs. The elevator costs $8,000. An
appraisal shows that the elevator increases the value of Car
your home by $4,400. You figure your medical expense as You can include in medical expenses the cost of special
shown in the illustrated example of Worksheet 1. hand controls and other special equipment installed in a
Operation and upkeep. Amounts you pay for operation car for the use of a person with a disability.
and upkeep of a capital asset qualify as medical expenses,
as long as the main reason for them is medical care. This is Special design. You can include in medical expenses the
so even if none or only part of the original cost of the capital difference in the cost of a car specially designed to hold a
asset qualified as a medical care expense. wheelchair and a regular car.
Worksheet 1. Capital Expense Worksheet—Illustrated Example
1. Enter amount paid for the improvement 1. $8,000

2. Increase in value of home.

a. Enter value of home after improvement 2a. $124,400
b. Enter value of home before improvement 2b. 120,000

3. Subtract line 2b from line 2a 3. 4,400

● If line 3 is more than or equal to line 1, you have no deduction; stop here.
● If line 3 is less than line 1, go to line 4.

4. Subtract line 3 from line 1. This is your medical expense 4. 3,600

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Cost of operation. You cannot deduct the cost of operat- Founder’s Fee
ing a specially equipped car, except as discussed under
Transportation, later. See Lifetime Care —Advance Payments, later.

Chiropractor Guide Dog or Other Animal

You can include in medical expenses fees you pay to a You can include in medical expenses the cost of a guide
chiropractor for medical care. dog or other animal to be used by a visually-impaired or
hearing-impaired person. You can also include the cost of
Christian Science Practitioner a dog or other animal trained to assist persons with other
physical disabilities. Amounts you pay for the care of these
You can include in medical expenses fees you pay to specially trained animals are also medical expenses.
Christian Science practitioners for medical care.
Health Institute
Contact Lenses You can include in medical expenses fees you pay for
You can include in medical expenses amounts you pay for treatment at a health institute only if the treatment is pre-
contact lenses needed for medical reasons. You can also scribed by a physician and the physician issues a state-
include the cost of equipment and materials required for ment that the treatment is necessary to alleviate a physical
using contact lenses, such as saline solution and enzyme or mental defect or illness of the individual receiving the
cleaner. See Eyeglasses and Laser Eye Surgery, later. treatment.

Crutches Health Maintenance

Organization (HMO)
You can include in medical expenses the amount you pay
to buy or rent crutches. You can include in medical expenses amounts you pay to
entitle you, or your spouse (if filing a joint return), or a
dependent to receive medical care from a health mainte-
Dental Treatment nance organization. These amounts are treated as medi-
You can include in medical expenses the amounts you pay cal insurance premiums. See Insurance Premiums, later.
for dental treatment. This includes fees paid to dentists for
X-rays, fillings, braces, extractions, dentures, etc. Hearing Aids
You can include in medical expenses the cost of a hearing
Drug Addiction aid and the batteries you buy to operate it.
You can include in medical expenses amounts you pay for
an inpatient’s treatment at a therapeutic center for drug Home Care
addiction. This includes meals and lodging at the center
during treatment. See Nursing Services, later.

Drugs Hospital Services

See Medicines, later. You can include in medical expenses amounts you pay for
the cost of inpatient care at a hospital or similar institution if
the main reason for being there is to receive medical care.
Eyeglasses This includes amounts paid for meals and lodging. Also
see Lodging, later.
You can include in medical expenses amounts you pay for
eyeglasses and contact lenses needed for medical rea-
sons. You can also include fees paid for eye examinations. Insurance Premiums
You can include in medical expenses insurance premiums
Fertility Enhancement you pay for policies that cover medical care. Policies can
provide payment for:
You can include in medical expenses the cost of the
following procedures to overcome your inability to have • Hospitalization, surgical fees, X-rays, etc.,
children. • Prescription drugs,
• Procedures such as in vitro fertilization (including • Replacement of lost or damaged contact lenses,
temporary storage of eggs or sperm).
• Membership in an association that gives cooperative
• Surgery, including an operation to reverse prior sur- or so-called “free-choice” medical service, or group
gery that prevents you from having children. hospitalization and clinical care, or

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• Qualified long-term care insurance contracts (subject after you retire. You can include this cost of continuing
to additional limitations). See Qualified Long-Term participation in the health plan as a medical expense.
Care Insurance Contracts under Long-Term Care, If you participate in a health plan where your employer
later. automatically applies the value of unused sick leave to the
cost of your continuing participation in the health plan (and
You cannot deduct insurance premiums paid with you do not have the option to receive cash), do not include
pretax dollars. You cannot include the premiums because the value of the unused sick leave in gross income. You
they are not included in box 1 of your Form W–2. cannot include this cost of continuing participation in that
If you have a policy that provides more than one kind of health plan as a medical expense.
payment, you can include the premiums for the medical
care part of the policy if the charge for the medical part is You cannot include premiums you pay for:
reasonable. The cost of the medical part must be sepa-
rately stated in the insurance contract or given to you in a • Life insurance policies,
separate statement. • Policies providing payment for loss of earnings,
Employer-sponsored health insurance plan. Do not in- • Policies for loss of life, limb, sight, etc.,
clude in your medical and dental expenses on Schedule A
(Form 1040) any insurance premiums paid by an • Policies that pay you a guaranteed amount each
employer-sponsored health insurance plan unless the pre- week for a stated number of weeks if you are hospi-
miums are included in box 1 of your Form W–2. Also, do talized for sickness or injury, or
not include on Schedule A (Form 1040) any other medical • The part of your car insurance premiums that pro-
and dental expenses paid by the plan unless the amount vides medical insurance coverage for all persons
paid is included in box 1 of your Form W– 2. injured in or by your car because the part of the
Flexible spending arrangement. Contributions made premium for you, your spouse, and your dependents
by your employer to provide coverage for qualified is not stated separately from the part of the premium
long-term care services under a flexible spending or similar for medical care for others.
arrangement must be included in your income. This
amount will be reported as wages in box 1 of your Form Health insurance costs for self-employed persons. If
W–2. you were self-employed and had a net profit for the year,
Medicare A. If you are covered under social security (or if were a general partner (or a limited partner receiving
you are a government employee who paid Medicare tax), guaranteed payments), or received wages from an S cor-
you are enrolled in Medicare A. The payroll tax paid for poration in which you were a more than 2% shareholder
Medicare A is not a medical expense. If you are not (who is treated as a partner), you may be able to deduct, as
covered under social security (or were not a government an adjustment to income, up to 60% of the amount paid for
employee who paid Medicare tax), you can voluntarily health insurance on behalf of yourself, your spouse, and
enroll in Medicare A. In this situation the premiums paid for dependents. You take this deduction on Form 1040. If you
Medicare A can be included as a medical expense on your itemize your deductions, include the remaining premiums
tax return. with all other medical care expenses on Schedule A (Form
1040), subject to the 7.5% limit.
Medicare B. Medicare B is a supplemental medical insur- You may not take the deduction for any month in which
ance. Premiums you pay for Medicare B are a medical you were eligible to participate in any subsidized health
expense. If you applied for it at age 65 or after you became plan maintained by your employer or your spouse’s em-
disabled, you can deduct the monthly premiums you paid. ployer.
If you were over age 65 or disabled when you first enrolled, If you qualify to take the deduction, use the Self-Em-
check the information you received from the Social Secur- ployed Health Insurance Deduction Worksheet in the Form
ity Administration to find out your premium. 1040 instructions to figure the amount you can deduct. But,
Prepaid insurance premiums. Premiums you pay if any of the following applies, do not use the worksheet.
before you are age 65 for insurance for medical care for • You had more than one source of income subject to
yourself, your spouse, or your dependents after you reach self-employment tax.
age 65 are medical care expenses in the year paid if they
are: • You file Form 2555, Foreign Earned Income, or
Form 2555–EZ, Foreign Earned Income Exclusion.
1) Payable in equal yearly installments, or more often,
and
• You are using amounts paid for qualified long-term
care insurance to figure the deduction.
2) Payable for at least 10 years, or until you reach age
If you cannot use the worksheet in the Form 1040 instruc-
65 (but not for less than 5 years).
tions, use the worksheet in Publication 535, Business
Expenses, to figure your deduction.
Unused sick leave used to pay premiums. You must
include in gross income cash payments you receive at the
time of retirement for unused sick leave. You must also Laboratory Fees
include in gross income the value of unused sick leave
that, at your option, your employer applies to the cost of You can include in medical expenses the amounts you pay
your continuing participation in your employer’s health plan for laboratory fees that are part of your medical care.

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Laser Eye Surgery chased in connection with obtaining lifetime care of the
type described earlier.
You can include in medical expenses the amount you pay
for surgery to improve vision, such as radial keratotomy or Lodging
other laser eye surgery, if it is done primarily to promote the
correct function of the eye. You can include in medical expenses the cost of meals and
lodging at a hospital or similar institution if your main
Lead-Based Paint Removal reason for being there is to receive medical care. See
Nursing Home, later.
You can include in medical expenses the cost of removing You may be able to include in medical expenses the
lead-based paints from surfaces in your home to prevent a cost of lodging not provided in a hospital or similar institu-
child who has or has had lead poisoning from eating the tion. You can include the cost of such lodging while away
paint. These surfaces must be in poor repair (peeling or from home if you meet all of the following requirements.
cracking) or within the child’s reach. The cost of repainting
the scraped area is not a medical expense. 1) The lodging is primarily for and essential to medical
If, instead of removing the paint, you cover the area with care.
wallboard or paneling, treat these items as capital ex-
penses. See Capital Expenses, earlier. Do not include the 2) The medical care is provided by a doctor in a li-
cost of painting the wallboard as a medical expense. censed hospital or in a medical care facility related
to, or the equivalent of, a licensed hospital.
Learning Disability 3) The lodging is not lavish or extravagant under the
circumstances.
You can include in medical expenses tuition fees you pay
to a special school for a child who has severe learning 4) There is no significant element of personal pleasure,
disabilities caused by mental or physical impairments, in- recreation, or vacation in the travel away from home.
cluding nervous system disorders. Your doctor must rec- The amount you include in medical expenses for lodg-
ommend that the child attend the school. See Schools and ing cannot be more than $50 for each night for each
Education, Special, later. person. Lodging is included for a person for whom trans-
You can also include tutoring fees you pay on your portation expenses are a medical expense because that
doctor’s recommendation for the child’s tutoring by a person is traveling with the person receiving the medical
teacher who is specially trained and qualified to work with care. For example, if a parent is traveling with a sick child,
children who have severe learning disabilities.
up to $100 per night can be included as a medical expense
for lodging. Meals are not included.
Legal Fees Do not include the cost of your lodging while you are
You can include in medical expenses legal fees you paid away from home for medical treatment if you do not re-
that are necessary to authorize treatment for mental ill- ceive that treatment from a doctor in a licensed hospital or
ness. However, you cannot include in medical expenses in a medical care facility related to, or the equivalent of, a
fees for the management of a guardianship estate, fees for licensed hospital or if that lodging is not primarily for or
conducting the affairs of the person being treated, or other essential to the medical care you are receiving.
fees that are not necessary for medical care.
Long-Term Care
Lifetime Care—Advance Payments You can include the following as medical expenses on
You can include in medical expenses a part of a life-care Schedule A (Form 1040).
fee or “founder’s fee” you pay either monthly or as a lump
sum under an agreement with a retirement home. The part 1) Qualified long-term care premiums up to the
of the payment you include is the amount properly alloca- amounts shown below.
ble to medical care. The agreement must require that you
a) Age 40 or under – $230.
pay a specific fee as a condition for the home’s promise to
provide lifetime care that includes medical care. b) Age 41 to 50 – $430.
Dependents with disabilities. You can include in medi- c) Age 51 to 60 – $860.
cal expenses advance payments to a private institution for d) Age 61 to 70 – $2,290.
lifetime care, treatment, and training of your physically or
mentally impaired child upon your death or when you e) Age 71 or over – $2,860.
become unable to provide care. The payments must be a
condition for the institution’s future acceptance of your 2) Unreimbursed expenses for qualified long-term care
child and must not be refundable. services.
Payments for future medical care. Generally, you are The limit on premiums is for each person.
not allowed to include in medical expenses current pay- TIP
ments for medical care (including medical insurance) to be
provided substantially beyond the end of the year. This rule
does not apply in situations where the future care is pur-

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Qualified Long-Term Care Insurance Meals

Contracts
You can include in medical expenses the cost of meals at a
Long-term care insurance contracts are generally treated hospital or similar institution if the main purpose for being
as accident and health insurance contracts. Amounts you there is to get medical care.
receive from them (other than policyholder dividends or You cannot include in medical expenses the cost of
premium refunds) generally are excludable from income meals that are not part of inpatient care.
as amounts received for personal injury or sickness. See
Periodic Payments Not Taxed, later.
A qualified long-term care insurance contract is an in-
Medical Conferences
surance contract that provides only coverage of qualified You can include in medical expenses amounts paid for
long-term care services. The contract must: admission and transportation to a medical conference if
the medical conference concerns the chronic illness of
1) Be guaranteed renewable, you, your spouse, or your dependent. The costs of the
2) Not provide for a cash surrender value or other medical conference must be primarily for and necessary to
money that can be paid, assigned, pledged, or bor- the medical care of you, your spouse, or your dependent.
rowed, You must spend the majority of your time at the conference
attending sessions on medical information.
3) Provide that refunds, other than refunds on the death
of the insured or complete surrender or cancellation The cost of meals and lodging while attending the
of the contract, and dividends under the contract !
CAUTION
conference is not deductible as a medical ex-
pense.
must be used only to reduce future premiums or
increase future benefits, and
4) Generally not pay or reimburse expenses incurred
for services or items that would be reimbursed under Medical Information Plan
Medicare, except where Medicare is a secondary
payer, or the contract makes per diem or other peri- You can include in medical expenses amounts paid to a
odic payments without regard to expenses. plan that keeps your medical information so that it can be
retrieved from a computer data bank for your medical care.

Qualified Long-Term Care Services Medical Services

Qualified long-term care services are:
You can include in medical expenses amounts you pay for
legal medical services provided by:
1) Necessary diagnostic, preventative, therapeutic, cur-
ing, treating, mitigating, rehabilitative services, and • Physicians,
maintenance and personal care services, and
• Surgeons,
2) Required by a chronically ill individual and provided
pursuant to a plan of care prescribed by a licensed • Specialists, or
health care practitioner. • Other medical practitioners.

Chronically ill individual. You are chronically ill if you

have been certified by a licensed health care practitioner Medicines
within the previous 12 months as one of the following.
You can include in medical expenses amounts you pay for
1) You are unable for at least 90 days, to perform at prescribed medicines and drugs. A prescribed drug is one
least two activities of daily living without substantial that requires a prescription by a doctor for its use by an
assistance from another individual, due to loss of individual. You can also include amounts you pay for
functional capacity. Activities of daily living are eat- insulin. Except for insulin, you cannot include in medical
ing, toileting, transferring, bathing, dressing, and expenses amounts you pay for a drug that is not pre-
continence. scribed.
2) You require substantial supervision to be protected
Controlled substances. You cannot include in medical
from threats to health and safety due to severe cog-
expenses amounts you pay for controlled substances
nitive impairment.
(such as marijuana, laetrile, etc.), in violation of federal
law.
Periodic Payments Not Taxed
Mentally Retarded,
You can generally exclude from gross income benefits you Special Home for
receive under a per diem type qualified long-term care
insurance contract, subject to a limit of $200 a day You can include in medical expenses the cost of keeping a
($73,000 a year) for 2001. The $200 is indexed for infla- mentally retarded person in a special home, not the home
tion. of a relative, on the recommendation of a psychiatrist to

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help the person adjust from life in a mental hospital to Operations

community living.
You can include in medical expenses amounts you pay for
Nursing Home legal operations that are not for unnecessary cosmetic
surgery. See Cosmetic Surgery under What Expenses Are
You can include in medical expenses the cost of medical Not Deductible, later.
care in a nursing home or home for the aged for yourself,
your spouse, or your dependents. This includes the cost of Optometrist
meals and lodging in the home if the main reason for being
there is to get medical care. See Eyeglasses, earlier.
Do not include the cost of meals and lodging if the
reason for being in the home is personal. You can, how- Organ Donors
ever, include in medical expenses the part of the cost that
is for medical or nursing care. See Transplants, later.

Nursing Services Osteopath

You can include in medical expenses wages and other You can include in medical expenses amounts you pay to
amounts you pay for nursing services. Services need not an osteopath for medical care.
be performed by a nurse as long as the services are of a
kind generally performed by a nurse. This includes ser- Oxygen
vices connected with caring for the patient’s condition,
such as giving medication or changing dressings, as well You can include in medical expenses amounts you pay for
as bathing and grooming the patient. These services can oxygen and oxygen equipment to relieve breathing
be provided in your home or another care facility. problems caused by a medical condition.
Generally, only the amount spent for nursing services is
a medical expense. If the attendant also provides personal Prosthesis
and household services, these amounts must be divided
between the time spent performing household and per- See Artificial Limb, earlier.
sonal services and the time spent for nursing services.
However, certain maintenance or personal care services Psychiatric Care
provided for qualified long-term care can be included in
medical expenses. See Qualified Long-Term Care Insur- You can include in medical expenses amounts you pay for
ance Contracts, earlier. Additionally, certain expenses for psychiatric care. This includes the cost of supporting a
household services or for the care of a qualifying individual mentally ill dependent at a specially equipped medical
center where the dependent receives medical care. See
incurred to allow you to work may qualify for the child and
Psychoanalysis, next, and Transportation, later.
dependent care credit. See Publication 503, Child and
Dependent Care Expenses.
You can also include in medical expenses part of the Psychoanalysis
amount you pay for that attendant’s meals. Divide the food You can include in medical expenses payments for psy-
expense among the household members to find the cost of choanalysis. However, you cannot include payments for
the attendant’s food. Then apportion that cost in the same psychoanalysis that you must get as a part of your training
manner, as in the preceding paragraph. If you had to pay to be a psychoanalyst.
additional amounts for household upkeep because of the
attendant, you can include the extra amounts with your
medical expenses. This includes extra rent or utilities you Psychologist
pay because you moved to a larger apartment to provide You can include in medical expenses amounts you pay to
space for the attendant. a psychologist for medical care.

Employment taxes. You can include as a medical ex- Schools and Education, Special
pense social security tax, FUTA, Medicare tax, and state
employment taxes you pay for a nurse, attendant, or other You can include in medical expenses payments to a spe-
person who provides medical care. For information on cial school for a mentally impaired or physically disabled
employment tax responsibilities of household employers, person if the main reason for using the school is its re-
see Publication 926, Household Employer’s Tax Guide. sources for relieving the disability. You can include, for
example, the cost of:
Healthy baby. You cannot include the cost of nursing • Teaching Braille to a visually impaired child,
services for a normal, healthy baby. But you may be able to
take a credit for child care expenses. See Publication 503 • Teaching lip reading to a hearing impaired child, or
for more information. You also may be able to take the • Giving remedial language training to correct a condi-
child tax credit. See the instructions in your tax package. tion caused by a birth defect.

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The cost of meals, lodging, and ordinary education sup- penses for a donor or a possible donor of a kidney or other
plied by a special school can be included in medical ex- organ. You cannot include expenses if you did not pay for
penses only if the main reason for the child’s being there is them.
the resources the school has for relieving the mental or A donor or possible donor can include surgical, hospital,
physical disability. laboratory, and transportation expenses in medical ex-
You cannot include in medical expenses the cost of penses only if he or she pays for them.
sending a problem child to a special school for benefits the
child may get from the course of study and the disciplinary Transportation
methods.
You can include in medical expenses amounts paid for
Sterilization transportation primarily for, and essential to, medical care.

You can include in medical expenses the cost of a legal You can include:
sterilization (a legally performed operation to make a per-
son unable to have children).
• Bus, taxi, train, or plane fares or ambulance service,
• Transportation expenses of a parent who must go
Stop-Smoking Programs with a child who needs medical care,
• Transportation expenses of a nurse or other person
You can include in medical expenses amounts you pay for who can give injections, medications, or other treat-
a program to stop smoking. If you paid for a stop-smoking ment required by a patient who is traveling to get
program in 1998, you may be able to file an amended medical care and is unable to travel alone, and
return on Form 1040X to include in medical expenses the
amounts you paid for that stop-smoking program. How- • Transportation expenses for regular visits to see a
ever, you cannot include in medical expenses amounts mentally ill dependent, if these visits are recom-
you pay for drugs that do not require a prescription, such mended as a part of treatment.
as nicotine gum or patches, that are designed to help stop
smoking. You cannot include:

Surgery • Transportation expenses to and from work, even if

your condition requires an unusual means of trans-
See Operations, earlier. portation, or
• Transportation expenses if, for nonmedical reasons
Telephone only, you choose to travel to another city, such as a
resort area, for an operation or other medical care
You can include in medical expenses the cost and repair of prescribed by your doctor.
special telephone equipment that lets a hearing-impaired
person communicate over a regular telephone.
Car expenses. You can include out-of-pocket expenses
for your car, such as gas and oil, when you use your car for
Television medical reasons. You cannot include depreciation, insur-
ance, general repair, or maintenance expenses.
You can include in medical expenses the cost of equip-
If you do not want to use your actual expenses, you can
ment that displays the audio part of television programs as
use a standard rate of 12 cents a mile for use of your car
subtitles for hearing-impaired persons. This may be the
for medical reasons.
cost of an adapter that attaches to a regular set. It also may
be the cost of a specially equipped television that exceeds You can also include the cost of parking fees and tolls.
the cost of the same model regular television set. You can add these fees and tolls to your medical expenses
whether you use actual expenses or use the standard
mileage rate.
Therapy
Example. Bill Jones drove 2,800 miles for medical rea-
You can include in medical expenses amounts you pay for sons during the year. He spent $200 for gas, $5 for oil, and
therapy you receive as medical treatment. $50 for tolls and parking. He wants to figure the amount he
“Patterning” exercises. You can include in medical can include in medical expenses both ways to see which
expenses amounts you pay to an individual for giving gives him the greater deduction.
“patterning” exercises to a mentally retarded child. These He figures the actual expenses first. He adds the $200
exercises consist mainly of coordinated physical manipula- for gas, the $5 for oil, and the $50 for tolls and parking for a
tion of the child’s arms and legs to imitate crawling and total of $255.
other normal movements. He then figures the standard mileage amount. He multi-
plies the 2,800 miles by 12 cents a mile for a total of $336.
Transplants He then adds the $50 tolls and parking for a total of $386.
Bill includes the $386 of car expenses with his other
You can include in medical expenses payments you make medical expenses for the year because the $386 is more
for surgical, hospital, laboratory, and transportation ex- than the $255 he figured using actual expenses.

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Trips you to get medical or dental treatment. Also, any expense

allowed as a child care credit cannot be treated as an
You can include in medical expenses amounts you pay for expense paid for medical care. See also Healthy baby
transportation to another city if the trip is primarily for, and under Nursing Services, earlier.
essential to, receiving medical services. You may be able
to include up to $50 per night for lodging. See Lodging, Controlled Substances
earlier.
You cannot include in medical expenses a trip or vaca- You cannot include in medical expenses amounts you pay
tion taken merely for a change in environment, improve- for controlled substances (such as marijuana, laetrile,
ment of morale, or general improvement of health, even if etc.), in violation of federal law.
you make the trip on the advice of a doctor. However, see
Medical Conferences, earlier. Cosmetic Surgery
Tuition Generally, you cannot include in medical expenses the
amount you pay for unnecessary cosmetic surgery. This
You can include in medical expenses charges for medical applies to any procedure that is directed at improving the
care included in the tuition of a college or private school, if patient’s appearance and does not meaningfully promote
the charges are separately stated in the bill or given to you the proper function of the body or prevent or treat illness or
by the school. See Learning Disability, earlier, and Schools disease. Procedures such as face lifts, hair transplants,
and Education, Special, earlier. hair removal (electrolysis), and liposuction generally are
not deductible.
Vasectomy You can include in medical expenses the amount you
pay for cosmetic surgery if it is necessary to improve a
You can include in medical expenses the amount you pay deformity arising from, or directly related to, a congenital
for a vasectomy. abnormality, a personal injury resulting from an accident or
trauma, or a disfiguring disease.
Weight-Loss Program
Dancing Lessons
You can include in medical expenses the cost of a
weight-loss program undertaken at a physician’s direction You cannot include the cost of dancing lessons, swimming
to treat an existing disease (such as heart disease). But lessons, etc., even if they are recommended by a doctor, if
you cannot include the cost of a weight-loss program if the they are only for the improvement of general health.
purpose of the weight control is to maintain your general
good health. Diaper Service
Wheelchair You cannot include in medical expenses the amount you
pay for diapers or diaper services, unless they are needed
You can include in medical expenses amounts you pay for to relieve the effects of a particular disease.
an autoette or a wheelchair used mainly for the relief of
sickness or disability, and not just to provide transportation Electrolysis or Hair Removal
to and from work. The cost of operating and keeping up the
autoette or wheelchair is also a medical expense. See Cosmetic Surgery, earlier.

X-ray Fees Funeral Expenses

You can include in medical expenses amounts you pay for You cannot include in medical expenses amounts you pay
X-rays that you get for medical reasons. for funerals. However, funeral expenses may be deducti-
ble on the decedent’s federal estate tax return.

What Expenses Are Not Hair Transplant

Deductible? See Cosmetic Surgery, earlier.
Following is a list of some items that you cannot include in
figuring your medical expense deduction. The items are Health Club Dues
listed in alphabetical order. You cannot include in medical expenses health club dues,
YMCA dues, or amounts paid for steam baths for your
Baby Sitting, Child Care, and Nursing general health or to relieve physical or mental discomfort
Services for a Normal, Healthy Baby not related to a particular medical condition.
You cannot include in medical expenses the cost of
You cannot include in medical expenses amounts you pay membership in any club organized for business, pleasure,
for the care of your children even if the expenses enable recreation, or other social purpose.

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Household Help excess of the cost of the special form over the cost of the
normal form is a medical expense (see Braille Books and
You cannot include in medical expenses the cost of house- Magazines under What Medical Expenses Are Deductible,
hold help, even if such help is recommended by a doctor. earlier).
This is a personal expense that is not deductible. However,
you may be able to include certain expenses paid to a Swimming Lessons
person providing nursing-type services. Also, certain main-
tenance or personal care services provided for qualified See Dancing Lessons, earlier.
long-term care can be included in medical expenses.
Weight-Loss Program
Illegal Operations and Treatments
You cannot include the cost of a weight-loss program in
You cannot include in medical expenses amounts you pay medical expenses if the purpose of the weight control is to
for illegal operations, treatments, or controlled substances maintain your general good health. But you can include the
whether rendered or prescribed by licensed or unlicensed cost of a weight-loss program undertaken at a physician’s
practitioners. direction to treat an existing disease (such as heart dis-
ease).
Insurance Premiums for Certain
Types of Policies
See Insurance Premiums under What Medical Expenses
How Do You Deduct
Are Deductible, earlier. Impairment-Related Work
Maternity Clothes Expenses?
You cannot include in medical expenses amounts you pay If you are disabled and have expenses which are neces-
for maternity clothes. sary for you to be able to work (impairment-related work
expenses), take a business deduction for these expenses,
rather than a medical deduction. You are disabled if you
Medical Savings Account (MSA) have:
You cannot deduct as a qualified medical expense
amounts you contribute to an Archer MSA. You cannot • A physical or mental disability (for example, blind-
deduct qualified medical expenses as an itemized deduc- ness or deafness) that functionally limits your being
tion if you pay for them with a tax-free distribution from your employed, or
Archer MSA. You also cannot use other funds equal to the • A physical or mental impairment (for example, a
amount of the distribution and claim a deduction. For more sight or hearing impairment) that substantially limits
information on Archer MSAs, see Publication 969, Medical one or more of your major life activities, such as
Savings Accounts (MSAs). performing manual tasks, walking, speaking, breath-
ing, learning, or working.
Nonprescription Drugs and Medicines
Deduct impairment-related expenses as business ex-
Except for insulin, you cannot include in medical expenses penses if they are:
amounts you pay for a drug that is not prescribed.
• Necessary for you to do your work satisfactorily,
Nutritional Supplements • For goods and services not required or used, other
than incidentally, in your personal activities, and
You cannot include in medical expenses the cost of nutri-
tional supplements, vitamins, herbal supplements, “natural • Not specifically covered under other income tax
medicines,” etc., unless you can only obtain them legally laws.
with a physician’s prescription.
If you are self-employed, deduct the business expenses
on the appropriate form (Schedule C, C – EZ, E, or F) used
Personal Use Items to report your business income and expenses. If you are
an employee with impairment-related work expenses,
You cannot include in medical expenses an item ordinarily
complete Form 2106, Employee Business Expenses, or
used for personal, living, or family purposes unless it is
Form 2106–EZ, Unreimbursed Employee Business Ex-
used primarily to prevent or alleviate a physical or mental
penses. Your impairment-related work expenses are not
defect or illness. For example, the cost of a wig purchased
subject to the 2%-of-adjusted-gross-income limit that ap-
upon the advice of a physician for the mental health of a
plies to other employee business expenses.
patient who has lost all of his or her hair from disease can
be included with medical expenses.
Example. You are blind. You must use a reader to do
Where an item purchased in a special form primarily to your work. You use the reader both during your regular
alleviate a physical defect is one that in normal form is working hours at your place of work and outside your
ordinarily used for personal, living, or family purposes, the regular working hours away from your place of work. The

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reader’s services are only for your work. You can deduct injury without regard to the amount of time lost from
your expenses for the reader as business expenses. work,
• Loss of earnings, or
• Damages for personal injury or sickness.
How Do You Treat
You must, however, reduce your medical expenses by
Reimbursements? any part of these payments that is designated for medical
costs. See How Do You Figure Your Deduction, later.
You can deduct as medical expenses only those amounts
paid during the taxable year for which you received no
insurance or other reimbursement. What If Your Insurance Reimbursement Is
More Than Your Medical Expenses?
Insurance Reimbursement If you are reimbursed more than your medical expenses,
You must reduce your total medical expenses for the year you may have to include the excess in income. You may
by all reimbursements for medical expenses that you re- want to use Figure 1 to help you decide if any of your
reimbursement will be taxable income.
ceive from insurance or other sources during the year. This
includes payments from Medicare. Premiums paid by you. If you pay the entire premium for
Generally, you do not reduce medical expenses by your medical insurance or all the costs of a plan similar to
payments you receive for: medical insurance, and your insurance payments or other
reimbursements are more than your total medical ex-
• Permanent loss or loss of use of a member or func- penses for the year, you have excess reimbursement.
tion of the body (loss of limb, sight, hearing, etc.) or Generally, you do not include the excess reimbursement in
disfigurement that is based on the nature of the your gross income. However, gross income does include
total payments in excess of the per diem limit for qualified
Figure 1. Is Your Excess Medical long-term care insurance. See Periodic Payments Not
Taxed, under What Medical Expenses Are Deductible
Reimbursement Taxable? under Long-Term Care, earlier, for the per diem amounts.
Premiums paid by you and your employer. If both you
Was any part of and your employer contribute to your medical insurance
your premiums No
plan and your employer’s contributions are not included in
paid by your your gross income, you must include in your gross income
employer? 䊲 the part of your excess reimbursement that is from your
NONE of the employer’s contribution.
Yes You can figure the percentage of the excess reimburse-
excess
reimbursement is ment you must include in gross income using the following
䊲 formula.
taxable.
Were your
䊴

employer’s Percent of excess

contributions to Yes Amount paid by employer = reimbursement that is
your premiums Total annual cost of policy taxable
included in your
income?
No Example. You are covered by your employer’s medical
insurance policy. The annual premium is $2,000. Your
䊲
employer pays $600 of that amount and the balance of
Did you pay any No ALL of the excess $1,400 is taken out of your wages. The part of any excess
part of the 䊳 reimbursement is reimbursement you receive under the policy that is from
premiums? taxable. your employer’s contributions is figured as follows.

Yes
$600 = 30%
$2,000
PART of the
䊳
excess
reimbursement is Therefore, you must include in your gross income 30%
taxable.* (.30) of any excess reimbursement you received for medi-
cal expenses under the policy.
*See Premiums paid by you and your employer in this publication. Premiums paid by your employer. If your employer or
your former employer pays the total cost of your medical

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Worksheet 2. Taxable Excess Medical Reimbursement If You Have More Than One Health
Insurance Policy
1. Enter reimbursement from employer’s policy 1. $2,400
2. Enter reimbursement from your own policy 2. 1,600
3. Add lines 1 and 2 3. $4,000
4. Divide line 1 by line 3 4. .60

5. Enter total medical expenses paid during the year 5. 3,600

6. Multiply line 4 by line 5 6. 2,160
7. Subtract line 6 from line 1 7. 240
8. Enter employer’s contribution to the annual cost of the employer’s
policy 8. 300
9. Enter total premium of employer’s policy 9. 1,200
10. Divide line 8 by line 9. This is the percent of your total excess reimbursement you
must report as other income 10. .25
11. Multiply line 7 by line 10. This is the amount you must report on line 21,
Form 1040 11. $60

insurance plan and your employer’s contributions are not What If You Are Reimbursed for Medical
included in your income, you must report all of your excess Expenses You Did Not Deduct?
reimbursement as other income.
If you did not deduct a medical expense in the year you
More than one policy. If you are covered under more paid it because your medical expenses were not more than
than one policy, the costs of which are paid by both you 7.5% of your adjusted gross income, or because you did
and your employer, you must first divide the medical ex- not itemize deductions, do not include in income the reim-
pense among the policies to figure the excess reimburse- bursement for this expense that you receive in a later year.
ment from each policy. Then divide the policy costs to However, if the reimbursement is more than the expense,
figure the part of any excess reimbursement that is from see What If Your Insurance Reimbursement Is More Than
your employer’s contribution. Your Medical Expenses, earlier.

Example. You are covered by your employer’s health Example. Last year, you had $500 of medical ex-
insurance policy. The annual premium is $1,200. Your penses. You cannot deduct the $500 because it is less
employer pays $300, and the balance of $900 is deducted than 7.5% of your adjusted gross income. If, in a later year,
from your wages. You also paid the entire premium ($250) you are reimbursed for any of the $500 of medical ex-
for a personal health insurance policy. penses, you do not include that amount in your gross
During the year, you paid medical expenses of $3,600. income.
In the same year, you were reimbursed $2,400 under your
employer’s policy and $1,600 under your own personal
policy.
You can figure the part of the excess reimbursement
How Do You Report the
that is from your employer’s contribution by using Work- Deduction on Your Tax
sheet 2.
Return?
What If You Receive Insurance Once you have determined which medical care expenses
Reimbursement in a Later Year? you can include when figuring your deduction, you must
report the deduction on your tax return.
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 previ- What Tax Form Do You Use?
ously deducted as medical expenses.
You report your medical expense deduction on Schedule
However, you do not report as income the amount of A, Form 1040. You cannot claim medical expenses on
reimbursement you received up to the amount of your Form 1040A or Form 1040EZ. An example of a filled-in
medical deductions that did not reduce your tax for the medical and dental expense part of Schedule A is shown
earlier year. on page 17.
For more information about the recovery of an amount
that you claimed as an itemized deduction in an earlier
year, see Recoveries in Publication 525, Taxable and
Nontaxable Income.

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How Do You Figure Your Deduction? because of the 7.5% limit used to compute the medical
deduction. Use the formula below to figure the adjusted
To figure your medical and dental expense deduction, basis.
complete lines 1–4 of Schedule A, Form 1040, as follows:
Cost of
Line 1. Enter the amount you paid for medical expenses
after reducing the amount by payments you received from 7.5% of Adjusted Equipment Adjusted
X =
insurance and other sources. Gross Income Total Medical Basis
Line 2. Enter your adjusted gross income from Form Expenses
1040, line 34.
Line 3. Multiply the amount on line 2 (adjusted gross If your allowable itemized deductions were more than
income) by 7.5% (.075) and enter the result. your adjusted gross income for the year the cost of the
equipment was deducted, the adjusted basis of the equip-
Line 4. If line 3 is more than line 1, enter zero. Otherwise, ment is increased by a portion of the surplus itemized
subtract the amount on line 3 from the amount on line 1. deductions. Use the following formula to figure the in-
This is your deduction for medical and dental expenses. crease.
Example. Bill and Helen Jones belong to a group medi- Cost of
cal plan and part of their insurance is paid by Bill’s em- Equipment –
ployer. They file a joint return, and their adjusted gross Adjusted Basis
Surplus Itemized
income is $33,000. The following medical expenses Bill X = Increase
and Helen paid this year have been reduced by payments Deductions Total Itemized
they received from the insurance company. Deductions
1) For themselves, Bill and Helen paid $375 for pre- Add the increase to the adjusted basis. The result is the
scription medicines and drugs, $337 for hospital bills, new adjusted basis for purposes of computing the taxable
$439 for doctor bills, $295 for hospitalization insur- gain. See chapter 3 in Publication 544, Sales and Other
ance, $380 for medical and surgical insurance, and Dispositions of Assets, for information on the tax treatment
$33 for transportation for medical treatment, which of the gain.
totals $1,859.
Example of sale of medical property. You have a heart
2) For Grace Taylor (Helen’s dependent mother), they
condition and difficulty breathing. Your doctor prescribed
paid $300 for doctors, $300 for insulin, and $175 for
oxygen equipment to help you breathe. Last year, you
eyeglasses, which totals $775.
bought the oxygen equipment for $3,000. You itemized
3) For Betty Jones (Bill’s dependent sister), they paid deductions and included it in your medical expense deduc-
$450 for doctors and $350 for prescription medicines tion.
and drugs, which totals $800. Last year you also paid $750 for deductible medical
services and $6,400 for other itemized deductions. Your
Bill and Helen add all their medical and dental expenses
adjusted gross income (AGI) was $5,000.
together ($1,859 + $775 + $800 = $3,434). They figure
Taking into account the 7.5% limit on medical expenses,
their deduction on the medical and dental expenses part of
your allowable itemized deductions totaled $9,775, figured
Schedule A, Form 1040, as shown on the next page.
as follows:
Recordkeeping. For each medical expense, you
must keep a record of the name and address of Oxygen equipment . . . . . . . . . . . . . . . . . . . . . . . . $3,000
RECORDS each person you paid, and the amount and date Medical services . . . . . . . . . . . . . . . . . . . . . . . . . 750
Total medical expenses . . . . . . . . . . . . . . . . . . . . $3,750
of the payment. 7.5% of AGI (.075 × $5,000) . . . . . . . . . . . . . . . . . −375
When requested by the IRS, you must be able to sub- Allowable medical expense deduction . . . . . . . . . . $3,375
stantiate your medical deduction with a statement or item- Other itemized deductions . . . . . . . . . . . . . . . . . . 6,400
ized invoice from the person or entity you paid showing the
nature of the expense, for whom it was incurred, the Allowable itemized deductions . . . . . . . . . . . . . . . . $9,775
amount paid, the date of payment, and any other informa- This year you sold the oxygen equipment for $2,000.
tion the IRS may deem necessary. Do not send these You must report on this year’s tax return part of the $2,000
records with your return. as ordinary income. To compute the part of the sales price
that is taxable, you must do the following:
• Figure the part of the 7.5% of adjusted gross income
limit (the nondeductible limit) that is allocable to the
Sale of Medical Property oxygen equipment as the equipment’s adjusted ba-
sis.
You may have a taxable gain if you sell medical equipment
or property, the cost of which you deducted as a medical
• Figure the part of the surplus itemized deductions
that is allocable to the oxygen equipment as an addi-
expense on your tax return for a previous year. The taxable
tion to the adjusted basis.
gain is the amount of the selling price that is more than the
equipment’s adjusted basis. The adjusted basis is the • Determine the gain by subtracting the total adjusted
portion of the equipment’s cost that was not deductible basis from the selling price.

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SCHEDULES A&B OMB No. 1545-0074

Schedule A—Itemized Deductions
(Form 1040)
Department of the Treasury
(Schedule B is on back) 2001
Attachment
Internal Revenue Service (99) 䊳 Attach to Form 1040. 䊳 See Instructions for Schedules A and B (Form 1040). Sequence No. 07
Name(s) shown on Form 1040 Your social security number
Bill and Helen Jones 000 00 0000
Medical Caution. Do not include expenses reimbursed or paid by others.
and 1 Medical and dental expenses (see page A-2) 1 3,434
Dental 2 Enter amount from Form 1040, line 34 2 33,000
Expenses 3 Multiply line 2 above by 7.5% (.075) 3 2,475
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 4 959

Allocating the nondeductible limit. As stated above,

some of the $375 you were not allowed to deduct as a
medical expense on last year’s return becomes the ad-
How To Get Tax Help
justed basis of the equipment and can be used to reduce You can get help with unresolved tax issues, order free
the amount you must now report as income. To determine publications and forms, ask tax questions, and get more
the part of the 7.5% limit that is allocable to the oxygen information from the IRS in several ways. By selecting the
equipment (see the first formula shown earlier), multiply method that is best for you, you will have quick and easy
the overall nondeductible limit, $375, by the ratio of cost of access to tax help.
the equipment, $3,000, to the total medical expenses,
$3,750 [$375 × ($3,000 ÷ $3,750) = $300]. Your adjusted Contacting your Taxpayer Advocate. If you have at-
basis in the equipment is this $300 portion of the cost of the tempted to deal with an IRS problem unsuccessfully, you
equipment that last year was nondeductible because of the should contact your Taxpayer Advocate.
7.5% limit. The Taxpayer Advocate represents your interests and
Allocating surplus deductions. To determine the part concerns within the IRS by protecting your rights and
of the surplus itemized deductions that is allocable to the resolving problems that have not been fixed through nor-
oxygen equipment (see the second formula shown earlier), mal channels. While Taxpayer Advocates cannot change
multiply the total available surplus deductions, $4,775, by the tax law or make a technical tax decision, they can clear
the ratio of the deductible portion of the amount paid for the up problems that resulted from previous contacts and
oxygen equipment, $2,700 ($3,000 cost of equipment mi- ensure that your case is given a complete and impartial
nus $300 attributable to the 7.5% limit) to the total available review.
deductions, $9,775. In this example the result is $1,319. To contact your Taxpayer Advocate:
Your total adjusted basis in the equipment is $1,619
($300 + $1,319). • Call the Taxpayer Advocate at 1– 877–777 – 4778.
Determining gain. You realized a gain of $381 ($2,000 • Call the IRS at 1– 800– 829– 1040.
− $1,619). This amount represents the recovery of an • Call, write, or fax the Taxpayer Advocate office in
amount previously deducted for federal income tax pur- your area.
poses and is taxable as ordinary income.
• Call 1–800–829–4059 if you are a TTY/TDD user.
For more information, see Publication 1546, The Tax-
Settlement of Damage Suit payer Advocate Service of the IRS.
If you receive an amount in settlement of a personal
Free tax services. To find out what services are avail-
injury suit, the part that is for medical expenses deducted
able, get Publication 910, Guide to Free Tax Services. It
in an earlier year is included in income in the later year if
contains a list of free tax publications and an index of tax
your medical deduction in the earlier year reduced your
topics. It also describes other free tax information services,
income tax in that year. See What If You Receive Insur-
including tax education and assistance programs and a list
ance Reimbursement in a Later Year, discussed earlier.
of TeleTax topics.
Future medical expenses. If you receive an amount in
Personal computer. With your personal com-
settlement of a damage suit for personal injuries that is
puter and modem, you can access the IRS on the
properly allocable or determined to be for future medical
Internet at www.irs.gov. While visiting our web
expenses, you must reduce any medical expenses for
site, you can:
these injuries until the amount you received has been
completely used. • Find answers to questions you may have.
• Download forms and publications or search for forms
and publications by topic or keyword.
• View forms that may be filled in electronically, print
the completed form, and then save the form for re-
cordkeeping.

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• View Internal Revenue Bulletins published in the last Walk-in. You can walk in to many post offices,
few years. libraries, and IRS offices to pick up certain forms,
instructions, and publications. Some IRS offices,
• Search regulations and the Internal Revenue Code. libraries, grocery stores, copy centers, city and county
• Receive our electronic newsletters on hot tax issues governments, credit unions, and office supply stores have
and news. an extensive collection of products available to print from a
• Get information on starting and operating a small CD-ROM or photocopy from reproducible proofs. Also,
business. some IRS offices and libraries have the Internal Revenue
Code, regulations, Internal Revenue Bulletins, and Cumu-
You can also reach us with your computer using File lative Bulletins available for research purposes.
Transfer Protocol at ftp.irs.gov.

TaxFax Service. Using the phone attached to Mail. You can send your order for forms, instruc-
your fax machine, you can receive forms and tions, and publications to the Distribution Center
instructions by calling 703–368–9694. Follow nearest to you and receive a response within 10
the directions from the prompts. When you order forms, workdays after your request is received. Find the address
enter the catalog number for the form you need. The items that applies to your part of the country.
you request will be faxed to you.
For help with transmission problems, call the FedWorld
• Western part of U.S.:
Help Desk at 703–487–4608. Western Area Distribution Center
Rancho Cordova, CA 95743–0001
• Central part of U.S.:
Phone. Many services are available by phone. Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702–8903
• Eastern part of U.S. and foreign addresses:
• Ordering forms, instructions, and publications. Call Eastern Area Distribution Center
1–800–829– 3676 to order current and prior year
P.O. Box 85074
forms, instructions, and publications.
Richmond, VA 23261–5074
• Asking tax questions. Call the IRS with your tax
questions at 1– 800–829–1040.
CD-ROM. You can order IRS Publication 1796,
• TTY/TDD equipment. If you have access to TTY/ Federal Tax Products on CD-ROM, and obtain:
TDD equipment, call 1–800–829– 4059 to ask tax
questions or to order forms and publications.
• TeleTax topics. Call 1– 800–829–4477 to listen to • Current tax forms, instructions, and publications.
pre-recorded messages covering various tax topics.
• Prior-year tax forms and instructions.
Evaluating the quality of our telephone services. To • Popular tax forms that may be filled in electronically,
ensure that IRS representatives give accurate, courteous, printed out for submission, and saved for record-
and professional answers, we evaluate the quality of our keeping.
telephone services in several ways. • Internal Revenue Bulletins.
• A second IRS representative sometimes monitors
live telephone calls. That person only evaluates the The CD-ROM can be purchased from National Techni-
IRS assistor and does not keep a record of any cal Information Service (NTIS) by calling
taxpayer’s name or tax identification number. 1–877–233 –6767 or on the Internet at www.irs.gov. The
first release is available in mid-December and the final
• We sometimes record telephone calls to evaluate release is available in late January.
IRS assistors objectively. We hold these recordings
no longer than one week and use them only to mea- IRS Publication 3207, Small Business Resource Guide,
sure the quality of assistance. is an interactive CD-ROM that contains information impor-
tant to small businesses. It is available in mid-February.
• We value our customers’ opinions. Throughout this You can get one free copy by calling 1–800–829 –3676 or
year, we will be surveying our customers for their
visiting the IRS web site at www.irs.gov.
opinions on our service.

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Index

A G Optometrist (See Eyeglasses)

Abortion . . . . . . . . . . . . . . . . . . . . . 4 Guide dog . . . . . . . . . . . . . . . . . . . 6 Organ donors (See Transplants)
Acupuncture . . . . . . . . . . . . . . . . . . 4 Osteopath . . . . . . . . . . . . . . . . . . 10
Adopted child medical expense . . . 3 H Oxygen . . . . . . . . . . . . . . . . . . . . 10
AGI limitation . . . . . . . . . . . . . . . . . 2 Hair removal (See Cosmetic surgery)
Alcoholism . . . . . . . . . . . . . . . . . . . 4 Hair transplant (See Cosmetic P
Ambulance . . . . . . . . . . . . . . . . . . . 4 surgery) Parking fees and tolls:
Artificial limb . . . . . . . . . . . . . . . . . . 4 Health club dues . . . . . . . . . . . . . . 12 Medical . . . . . . . . . . . . . . . . . . . 11
Artificial teeth . . . . . . . . . . . . . . . . . 4 Health institute . . . . . . . . . . . . . . . . 6 Patterning exercises . . . . . . . . . . . 11
Assistance (See Tax help) Health maintenance organization Personal use items . . . . . . . . . . . . 13
Autoette (See Wheelchair) (HMO) . . . . . . . . . . . . . . . . . . . . 6 Prosthesis (See Artificial limb)
Hearing aid . . . . . . . . . . . . . . . . . . . 6 Psychiatric care . . . . . . . . . . . . . . 10
B Help (See Tax help) Psychoanalysis . . . . . . . . . . . . . . 10
Baby sitting . . . . . . . . . . . . . . . . . 12 Home care (See Nursing services) Psychologist . . . . . . . . . . . . . . . . . 10
Birth control pills . . . . . . . . . . . . . . . 4 Hospital services (See also Lodging) Publications (See Tax help)
Braille books and magazines . . . . . 4 Household help . . . . . . . . . . . . . . 13
How to figure your deduction . . . . 16 S
C Sale of medical property . . . . . . . . 16
Capital expenses . . . . . . . . . . . . . . 4 I Schools and education, special . . . 10
Car . . . . . . . . . . . . . . . . . . . . . . . . . 5 Illegal operations and Self-employed persons . . . . . . . . . . 7
Car expenses: treatments . . . . . . . . . . . . . . . . . 13 Sick leave . . . . . . . . . . . . . . . . . . . . 7
Medical expense . . . . . . . . . . . . 11 Impairment-related expenses . . . . 13 Spouse’s medical expenses . . . . . . 3
Child care . . . . . . . . . . . . . . . . . . . 12 Insurance premiums: Sterilization . . . . . . . . . . . . . . . . . 11
Chiropractor . . . . . . . . . . . . . . . . . . 6 Long-term care . . . . . . . . . . . . . . 7 Stop-smoking program . . . . . . . . . 11
Christian Science practitioner . . . . . 6 Insurance reimbursement . . . . 14-15 Surgery (See Operations)
Chronically ill . . . . . . . . . . . . . . . . . 9 Swimming lessons (See Dancing
Community property . . . . . . . . . . . . 2 L lessons)
Contact lenses . . . . . . . . . . . . . . . . 6 Laboratory fees . . . . . . . . . . . . . . . 7
Controlled substance . . . . . . . . 9, 12 Lead-based paint removal . . . . . . . 8 T
Cosmetic surgery . . . . . . . . . . . . . 12 Learning disability . . . . . . . . . . . . . . 8 Tax form:
Crutches . . . . . . . . . . . . . . . . . . . . 6 Legal fees . . . . . . . . . . . . . . . . . . . 8 Form 1040X . . . . . . . . . . . . . . . . 2
Lifetime care . . . . . . . . . . . . . . . . . . 8 Tax help . . . . . . . . . . . . . . . . . . . . 17
D Lodging . . . . . . . . . . . . . . . . . . . . . 8 Taxpayer Advocate . . . . . . . . . . . . 17
Dancing lessons . . . . . . . . . . . . . . 12 Long-term care insurance Telephone . . . . . . . . . . . . . . . . . . 11
Decedent medical expenses . . . . 2-3 contracts . . . . . . . . . . . . . . . . . . . 9 Television . . . . . . . . . . . . . . . . . . . 11
Dental treatment . . . . . . . . . . . . . . . 6 Therapy . . . . . . . . . . . . . . . . . . . . 11
Dependent’s medical expenses . . . 3 M Transplants . . . . . . . . . . . . . . . . . 11
Diaper service . . . . . . . . . . . . . . . 12 Maternity clothes . . . . . . . . . . . . . 13 Transportation . . . . . . . . . . . . . . . 11
Drug addiction . . . . . . . . . . . . . . . . 6 Meals . . . . . . . . . . . . . . . . . . . . . . . 9 Trips (See also Lodging)
Drugs (See Medicines) Medical information plan . . . . . . . . . 9 TTY/TDD information . . . . . . . . . . 17
Medical savings accounts . . . . . . . 13 Tuition . . . . . . . . . . . . . . . . . . . . . 12
E Medicare . . . . . . . . . . . . . . . . . . . . 7
Electrolysis (See Cosmetic surgery) Medicines . . . . . . . . . . . . . . . . . . . . 9 V
Employer-sponsored health Mentally retarded, home for . . . . . . 9 Vasectomy . . . . . . . . . . . . . . . . . . 12
insurance plan . . . . . . . . . . . . . . 7 More information (See Tax help)
Employment taxes . . . . . . . . . . . . 10 W
Eyeglasses . . . . . . . . . . . . . . . . . . . 6 N Weight-loss program . . . . . . . 12-13
Nursing home . . . . . . . . . . . . . . . . 10 Wheelchair . . . . . . . . . . . . . . . . . . 12
F Nursing Services . . . . . . . . . . . . . 12
Fertility enhancement . . . . . . . . . . .6 Nursing services (See also X
Flexible spending arrangement . . . .7 Long-term care contracts) X-ray fees . . . . . . . . . . . . . . . . . . . 12
Founder’s fee . . . . . . . . . . . . . . . . .6 Nutritional supplements . . . . . . . . 13
■
Free tax services . . . . . . . . . . . . . 17
Funeral expenses . . . . . . . . . . . . . 12 O
Operations . . . . . . . . . . . . . . . . . . 10

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See How To Get Tax Help for a variety of ways to get publications, including
Tax Publications for Individual Taxpayers by computer, phone, and mail.

General Guides 531 Reporting Tip Income 901 U.S. Tax Treaties
1 Your Rights as a Taxpayer 533 Self-Employment Tax 907 Tax Highlights for Persons with
17 Your Federal Income Tax (For 534 Depreciating Property Placed in Disabilities
Individuals) Service Before 1987 908 Bankruptcy Tax Guide
334 Tax Guide for Small Business (For 537 Installment Sales 911 Direct Sellers
Individuals Who Use Schedule C or 541 Partnerships 915 Social Security and Equivalent
C-EZ) 544 Sales and Other Dispositions of Railroad Retirement Benefits
509 Tax Calendars for 2002 Assets 919 How Do I Adjust My Tax Withholding?
553 Highlights of 2001 Tax Changes 547 Casualties, Disasters, and Thefts 925 Passive Activity and At-Risk Rules
910 Guide to Free Tax Services 550 Investment Income and Expenses 926 Household Employer’s Tax Guide
551 Basis of Assets 929 Tax Rules for Children and
Specialized Publications 552 Recordkeeping for Individuals Dependents
3 Armed Forces’ Tax Guide 554 Older Americans’ Tax Guide 936 Home Mortgage Interest Deduction
225 Farmer’s Tax Guide 555 Community Property 946 How To Depreciate Property
378 Fuel Tax Credits and Refunds 556 Examination of Returns, Appeal 947 Practice Before the IRS and Power
463 Travel, Entertainment, Gift, and Car Rights, and Claims for Refund of Attorney
Expenses 559 Survivors, Executors, and 950 Introduction to Estate and Gift Taxes
501 Exemptions, Standard Deduction, Administrators 967 IRS Will Figure Your Tax
and Filing Information 561 Determining the Value of Donated 968 Tax Benefits for Adoption
502 Medical and Dental Expenses Property 970 Tax Benefits for Higher Education
503 Child and Dependent Care Expenses 564 Mutual Fund Distributions 971 Innocent Spouse Relief
504 Divorced or Separated Individuals 570 Tax Guide for Individuals With 972 Child Tax Credit (For Individuals
505 Tax Withholding and Estimated Tax Income From U.S. Possessions Sent Here From the Form 1040 or
508 Tax Benefits for Work-Related 575 Pension and Annuity Income 1040A Instructions)
Education 584 Casualty, Disaster, and Theft Loss 1542 Per Diem Rates
514 Foreign Tax Credit for Individuals Workbook (Personal-Use Property) 1544 Reporting Cash Payments of Over
516 U.S. Government Civilian Employees 587 Business Use of Your Home $10,000
Stationed Abroad (Including Use by Day-Care 1546 The Taxpayer Advocate Service of
517 Social Security and Other Providers) the IRS
Information for Members of the 590 Individual Retirement Arrangements
Clergy and Religious Workers (IRAs) Spanish Language Publications
519 U.S. Tax Guide for Aliens 593 Tax Highlights for U.S. Citizens and 1SP Derechos del Contribuyente
520 Scholarships and Fellowships Residents Going Abroad 579SP Cómo Preparar la Declaración de
521 Moving Expenses 594 The IRS Collection Process Impuesto Federal
523 Selling Your Home 595 Tax Highlights for Commercial 594SP Comprendiendo el Proceso de Cobro
524 Credit for the Elderly or the Disabled Fishermen 596SP Crédito por Ingreso del Trabajo
525 Taxable and Nontaxable Income 596 Earned Income Credit (EIC) 850 English-Spanish Glossary of Words
526 Charitable Contributions 721 Tax Guide to U.S. Civil Service and Phrases Used in Publications
527 Residential Rental Property Retirement Benefits Issued by the Internal Revenue
Service
529 Miscellaneous Deductions
1544SP Informe de Pagos en Efectivo en
530 Tax Information for First-Time Exceso de $10,000 (Recibidos en
Homeowners una Ocupación o Negocio)
See How To Get Tax Help for a variety of ways to get forms, including by computer, fax,
Commonly Used Tax Forms phone, and mail. For fax orders only, use the catalog number when ordering.

Catalog Catalog
Form Number and Title Number Form Number and Title Number
1040 U.S. Individual Income Tax Return 11320 2106 Employee Business Expenses 11700
Sch A & B Itemized Deductions & Interest and 11330 2106-EZ Unreimbursed Employee Business 20604
Ordinary Dividends Expenses
Sch C Profit or Loss From Business 11334 2210 Underpayment of Estimated Tax by 11744
Sch C-EZ Net Profit From Business 14374 Individuals, Estates, and Trusts
Sch D Capital Gains and Losses 11338 2441 Child and Dependent Care Expenses 11862
Sch D-1 Continuation Sheet for Schedule D 10424 2848 Power of Attorney and Declaration 11980
Sch E Supplemental Income and Loss 11344 of Representative
Sch EIC Earned Income Credit 13339 3903 Moving Expenses 12490
Sch F Profit or Loss From Farming 11346 4562 Depreciation and Amortization 12906
Sch H Household Employment Taxes 12187 4868 Application for Automatic Extension of Time 13141
Sch J Farm Income Averaging 25513 To File U.S. Individual Income Tax Return
4952 Investment Interest Expense Deduction 13177
Sch R Credit for the Elderly or the Disabled 11359
Sch SE Self-Employment Tax 11358 5329 Additional Taxes Attributable to IRAs, Other 13329
Qualified Retirement Plans, Annuities,
1040A U.S. Individual Income Tax Return 11327 Modified Endowment Contracts, and MSAs
Sch 1 Interest and Ordinary Dividends for 12075
Form 1040A Filers 6251 Alternative Minimum Tax–Individuals 13600
Sch 2 Child and Dependent Care 10749 8283 Noncash Charitable Contributions 62299
Expenses for Form 1040A Filers 8582 Passive Activity Loss Limitations 63704
Sch 3 Credit for the Elderly or the 12064 8606 Nondeductible IRAs 63966
Disabled for Form 1040A Filers 8812 Additional Child Tax Credit 10644
1040EZ Income Tax Return for Single and 11329 8822 Change of Address 12081
Joint Filers With No Dependents 8829 Expenses for Business Use of Your Home 13232
1040-ES Estimated Tax for Individuals 11340 8863 Education Credits 25379
1040X Amended U.S. Individual Income Tax Return 11360

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