These are Publications from the IRS that cover our Industry

PT 6 Publication 502 (2009), Medical and Dental
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http://www.irs.gov/publications/p502/newind01.html

Tax Publications for Individual Taxpayers and Commonly Used Tax Forms

Index

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

E

Education, special, Special Education
Electrolysis, Cosmetic Surgery
Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan
Employment taxes, Employment taxes.
Equipment (see Medical equipment or property)
Excluded expenses:
Insurance premiums, Insurance Premiums You Cannot Include
Eye surgery, Eye Surgery
Eyeglasses, Eyeglasses

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

G

Glasses, Eyeglasses
Guide dog or other animal, Guide Dog or Other Service Animal

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

O

Operations:, Operations
Cosmetic surgery, Cosmetic Surgery
Eye surgery, Eye Surgery
Illegal operations and treatments, Illegal Operations and Treatments
Optometrist, Optometrist
Optometrist services, Eyeglasses
Organ donors, Transplants
Osteopath, Osteopath
Oxygen, Oxygen

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

V

Vasectomy, Vasectomy
Veterinary fees, Veterinary Fees
Vision correction surgery, Eye Surgery
Visually-impaired persons:
Guide dog or other animal for, Guide Dog or Other Service Animal
Vitamins or minerals, Nutritional Supplements

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),

X

X-rays, X-ray