Moderator Total posts: 245
Joined: 15 year(s) ago
|
Posted 11:12 PM Feb. 28, 2010
This image is too large to be displayed in the current screen. Please click the link to view the image.
http://www.irs.gov/publications/p502/newind01.html
Tax Publications for Individual Taxpayers and Commonly Used Tax Forms
A
- Abortion, Abortion
- Acupuncture, Acupuncture
- Adopted child's medical expenses, Adopted child.
- AGI limitation, Introduction, Community property states.
- Alcoholism, Alcoholism
- Ambulances, Ambulance
- Archer MSAs:
- Health coverage tax credit, How To Take the Credit
- Medical expenses paid for decedent from, Decedent
- Artificial limbs, Artificial Limb
- Artificial teeth, Artificial Teeth
- Aspirin, Nonprescription Drugs and Medicines
- Assistance (see Tax help)
- Assisted living homes, Nursing Home
- Athletic club dues, Health Club Dues
- Autoette, Wheelchair
- Automobiles (see Cars)
B
- Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
- Bandages, Bandages
- Basis:
- Medical equipment or property (Worksheet D),
- Birth control pills, Birth Control Pills
- Body scan, Body Scan
- Braille books and magazines, Braille Books and Magazines
- Breast reconstruction surgery, Breast Reconstruction Surgery
C
- Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?, How Do You Figure Your Deduction?
- Capital expenses, Capital Expenses
- Improvements to rented property, Improvements to property rented by a person with a disability.
- Operation and upkeep, Operation and upkeep.
- Worksheet A, Capital expense worksheet.
- Cars:, Car
- Out-of-pocket expenses, Car expenses.
- Standard medical mileage rates, Car expenses.
- Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
- Children's medical expenses:
- Adopted child, Adopted child.
- Dependents, Dependent
- Chiropractor, Chiropractor
- Christian Scientist practitioner, Christian Science Practitioner
- Chronically ill persons, Chronically ill individual.
- COBRA assistance
- Premium assistance,
- COBRA Premium assistance:, COBRA Premium Assistance
- Community property states, Community property states.
- Computer banks to track medical information, Medical Information Plan
- Contact lenses, Contact Lenses
- Controlled substances, Controlled Substances
- Cosmetic surgery, Cosmetic Surgery
- Credit (see Health coverage tax credit)
- Crutches, Crutches
D
- Dancing lessons, Dancing Lessons
- Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent?
- Deductible amount, How Much of the Expenses Can You Deduct?
- Deductible expenses, Whose Medical Expenses Can You Include?, X-ray
- Definition of medical expenses
- Doctor, What Are Medical Expenses?
- Physician, What Are Medical Expenses?
- Dental treatment:, Dental Treatment
- Artificial teeth, Artificial Teeth
- Teeth whitening, Teeth Whitening
- Dentures, Artificial Teeth
- Dependent's medical expenses:
- Adopted child, Adopted child.
- Multiple support agreement, Support claimed under a multiple support agreement.
- Qualifying child, Dependent
- Qualifying relative, Dependent
- Dependents:
- Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities.
- Diagnostic devices, Diagnostic Devices
- Diaper services, Diaper Service
- Disabilities, persons with:
- Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities.
- Improvements to rented property, Improvements to property rented by a person with a disability.
- Special education, Special Education
- Divorced taxpayers:
- Medical expenses of child, Child of divorced or separated parents.
- Drug addiction, Drug Addiction
- Drugs (see Medicines)
- Dues:
- Health club, Health Club Dues
F
- Fertility enhancement:
- Eggs, temporary storage of, Fertility Enhancement
- Fertility, Fertility Enhancement
- In vitro fertilization, Fertility Enhancement
- Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return?,
- Final return for decedent:
- Medical expenses paid, Decedent
- Flexible spending account, Flexible Spending Account
- Food (see Weight-loss programs)
- Form 1040, Schedule A:
- Impairment-related work expenses, Where to report.
- Medical and dental expenses, Introduction, What Tax Form Do You Use?
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
- Form 1040, Schedule C-EZ:
- Impairment-related work expenses, Where to report.
- Form 1040, Schedule C:
- Impairment-related work expenses, Where to report.
- Form 1040, Schedule E:
- Impairment-related work expenses, Where to report.
- Form 1040, Schedule F:
- Impairment-related work expenses, Where to report.
- Form 1040:
- Health coverage tax credit, How To Take the Credit
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
- Form 1040NR:
- Health coverage tax credit, How To Take the Credit
- Form 1040X:
- Amended return, What Expenses Can You Include This Year?
- Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included?
- Form 1099-H:
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
- Form 2106-EZ:
- Impairment-related work expenses, Where to report.
- Form 2106:
- Impairment-related work expenses, Where to report.
- Form 2555-EZ:
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
- Form 2555:
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
- Form 8453:
- Health coverage tax credit, How To Take the Credit
- Form 8885:
- Health coverage tax credit, How To Take the Credit
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
- Founder's fee (see Lifetime care, advance payments)
- Free tax services, How To Get Tax Help
- Funeral expenses, Funeral Expenses
- Future medical care, Payments for future medical care., Future Medical Care
H
- Hair:
- Removal, Cosmetic Surgery
- Transplants, Cosmetic Surgery
- Wigs, Wig
- Health club dues, Health Club Dues
- Health coverage tax credit
- Advanced payments, Monthly HCTC
- Monthly HCTC, Monthly HCTC
- Reimbursement credit, Monthly HCTC
- Yearly HCTC, Yearly HCTC
- Health coverage tax credit:, Health Coverage Tax Credit
- Alternative TAA recipient, Health Coverage Tax Credit
- Archer MSAs, How To Take the Credit
- Both spouses eligible, Qualifying Family Member
- Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member
- Eligible coverage month, Eligible Coverage Month
- Insurance that covers other individuals, Insurance that covers other individuals.
- Legally separated, Legally separated.
- Married persons filing separate returns, Qualifying Family Member
- Nonqualified health insurance, Nonqualified Health Insurance
- Other specified coverage
- Benefits from the Veterans Administration, Other Specified Coverage
- Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit
- Qualified health insurance, Qualified Health Insurance
- Qualifying family member, Qualifying Family Member
- Reporting, How To Take the Credit
- State-qualified health insurance, State-qualified health insurance.
- TAA recipient, Health Coverage Tax Credit
- Health Coverage Tax Credit:
- Alternative TAA recipient, Who Can Take This Credit?
- PBGC pension recipient, Who Can Take This Credit?
- TAA recipient, Who Can Take This Credit?
- Health institutes, Health Institute
- Health insurance:
- Credit (see Health coverage tax credit)
- Employer-sponsored plan, Employer-Sponsored Health Insurance Plan
- Premiums:
- Deductible, Insurance Premiums
- Nondeductible, Insurance Premiums You Cannot Include
- Paid by employer, Premiums paid by your employer.
- Paid by employer and you, Premiums paid by you and your employer.
- Paid by you, Premiums paid by you.
- Prepaid, Prepaid Insurance Premiums
- Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums
- Reimbursements (see Reimbursements)
- Self-employed persons, Impairment-Related Work Expenses
- Health maintenance organizations (HMOs), Health Maintenance Organization (HMO)
- Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA).
- Health Savings Accounts (HSAs):
- Payments from, Health Savings Accounts
- Hearing aids, Hearing Aids
- Hearing-impaired persons:
- Guide dog or other animal for, Guide Dog or Other Service Animal
- Help (see Tax help)
- HMOs (Health maintenance organizations), Health Maintenance Organization (HMO)
- Home care (see Nursing services)
- Home improvements (see Capital expenses:)
- Hospital services, Hospital Services
- Hotels, Lodging
- Household help, Household Help
- HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA).
I
- Illegal operations and treatments, Illegal Operations and Treatments
- Illegal substances, Controlled Substances
- Impairment-related work expenses, Workers' compensation.
- Impairment-related work expenses:, Impairment-related expenses defined.
- Reporting of, Where to report.
- Insulin, Nonprescription Drugs and Medicines
- Insurance (see Health insurance)
- Intellectually and developmentally disabled persons:
- Mentally retarded, Intellectually and Developmentally Disabled, Special Home for
- Special homes for, Intellectually and Developmentally Disabled, Special Home for
L
- Laboratory fees, Laboratory Fees
- Laser eye surgery, Eye Surgery
- Lead-based paint removal, Lead-Based Paint Removal
- Learning disabilities, Special Education
- Legal fees, Legal Fees
- Lessons, dancing and swimming, Dancing Lessons
- Lifetime care:
- Advance payments for, Lifetime Care—Advance Payments
- Lodging, Lodging
- Lodging:, Trips
- (see also Trips)
- Long-term care:, Long-Term Care
- Chronically ill individuals, Chronically ill individual.
- Maintenance and personal care services, Maintenance and personal care services.
- Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts
- Qualified services, Qualified Long-Term Care Services
M
- Maintenance and personal care services, Maintenance and personal care services.
- Maternity clothes, Maternity Clothes
- Meals:, Meals, Weight-Loss Program
- (see also Weight-loss programs)
- Medical conferences, Medical Conferences
- Medical equipment or property:
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Sale of,
- Medical expense records, How Do You Figure Your Deduction?
- Medical information plans, Medical Information Plan
- Medical savings accounts (MSAs), Medical Savings Account (MSA)
- Medicare:
- Medicare A, deductible expense, Medicare A
- Medicare B, deductible expense, Medicare B
- Medicare D, deductible expense, Medicare D
- Medicines:, Medicines
- Imported, Imported medicines and drugs., Medicines and Drugs From Other Countries
- Nonprescription drugs and medicines, Nonprescription Drugs and Medicines
- Missing children photographs, Reminder
- More information (see Tax help)
- Multiple support agreement, Support claimed under a multiple support agreement.
N
- Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program
- Nonprescription drugs and medicines, Nonprescription Drugs and Medicines
- Nursing homes, Nursing Home
- Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
- Nursing services:
- Chronically ill individuals, Chronically ill individual.
- Nutritional supplements:
- Natural medicines, Nutritional Supplements
P
- Paint removal, for lead-based, Lead-Based Paint Removal
- Parking fees and tolls, Car expenses.
- Personal injury damages, Damages for Personal Injuries
- Personal use items, Personal Use Items
- Physical examination, Physical Examination
- Physical therapy, Therapy
- Plastic surgery, Cosmetic Surgery
- Pregnancy test kit, Pregnancy Test Kit
- Premiums (see Health insurance)
- Prepaid insurance premiums, Prepaid Insurance Premiums
- Prosthesis, Artificial Limb
- Psychiatric care, Psychiatric Care
- Psychoanalysis, Psychoanalysis
- Psychologists, Psychologist
- Publications (see Tax help)
R
- Radial keratotomy, Eye Surgery
- Recordkeeping, How Do You Figure Your Deduction?
- Rehabilitation facilities, Nursing Home
- Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?
- Reimbursements:
- Excess includible in income:
- More than one policy (Worksheet C), More than one policy.
- One policy (Worksheet B),
- Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
- Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA).
- Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
- Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year?
- More than one policy, More than one policy.
- Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?
- Rental property:
- Improvements to, Improvements to property rented by a person with a disability.
- Reporting:
- Health coverage tax credit, How To Take the Credit
- Impairment-related work expenses, Where to report.
- Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?
- Medical deduction (see Form 1040, Schedule A)
- Self-employed persons, health insurance costs, Impairment-Related Work Expenses
S
- Sale of medical equipment or property, Sale of Medical Equipment or Property
- Sale of medical equipment or property:
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Schedules (see Form 1040)
- Seeing-eye dogs, Guide Dog or Other Service Animal
- Self-employed persons:
- Health coverage tax credit, How To Take the Credit
- Health insurance costs, Health Insurance Costs for Self-Employed Persons
- Senior housing, Nursing Home
- Separate returns:
- Community property states, Community property states.
- Medical and dental expenses, Separate returns.
- Separated taxpayers:
- Health coverage tax credit, Legally separated.
- Medical expenses of child, Child of divorced or separated parents.
- Service animals, Guide Dog or Other Service Animal
- Sick leave:
- Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums
- Special education, Special Education
- Spouse's medical expenses:, Spouse
- Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent?
- Sterilization, Sterilization
- Stop-smoking programs, Stop-Smoking Programs
- Surgery (see Operations)
- Swimming lessons, Dancing Lessons
T
- Tables and figures:
- Medical equipment or property:
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Reimbursements, excess includible in income:
- More than one policy (Worksheet C), More than one policy.
- One policy (Worksheet B),
- Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Teeth:
- Artificial, Artificial Teeth
- Dental treatment, Dental Treatment
- Whitening, Teeth Whitening
- Telephone, Telephone
- Television, Television
- Therapy, Therapy
- Transplants, Transplants
- Travel and transportation expenses:, Transportation
- Car expenses, Car expenses.
- Includible expenses, You can include:, Transportation expenses you cannot include.
- Parking fees and tolls, Car expenses.
- Trips, Trips
- TTY/TDD information, How To Get Tax Help
- Tuition, Tuition
W
- Weight-loss programs, Weight-Loss Program, Weight-Loss Program
- What's new:
- COBRA continuous coverage, What's New
- Health coverage tax credit, What's New
- Standard medical mileage rate, What's New
- Wheelchairs, Wheelchair
- Wigs, Wig
- Work expenses:
- Disabled dependent care, Disabled Dependent Care Expenses
- Impairment-related, Impairment-Related Work Expenses
- Workers' compensation, Workers' compensation.
- Worksheets:
- Capital expenses (Worksheet A), Capital expense worksheet.
- Medical equipment or property:
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Reimbursements, excess includible in income:
- More than one policy (Worksheet C), More than one policy.
- One policy (Worksheet B),
|