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IRS.gov Website

Frequently Asked Tax Questions

IRS Procedures - General Procedural Questions

  1. What are the tax changes for this year?
  2. Will IRS figure the amount of tax and credits for taxpayers?
  3. What should I do if I'm concerned because my check for payment to the IRS has not been cashed yet?
  4. I am 18 years old, have a job, and my parents are claiming me on their federal tax return. I paid some income tax when I filed, so do I qualify for the stimulus rebate?
  5. May I claim a medical expense for amounts I paid for modifications made to my home to accommodate my parent’s medical condition?
  6. My parents occasionally give me money to offset some of the cost of their support. Is this money taxable to me?
  7. I pay for some of my parent’s medical expenses. May I deduct these expenses on my return?
  8. As a condition of acceptance into this assisted-living community, my parents relinquished all ownership rights in their home to the community. Does this arrangement have any tax consequences?

Rev. date: 10/13/2011

What are the tax changes for this year?

For highlights of any tax changes for the current tax year please refer to the "What's New" section of the following:

Rev. date: 10/13/2011

Will IRS figure the amount of tax and credits for taxpayers?

Yes, if you choose, the IRS will figure your tax on your Form 1040EZ, Form 1040A, or Form 1040.

Rev. date: 10/13/2011

What should I do if I'm concerned because my check for payment to the IRS has not been cashed yet?

Answer:  
If it has been at least two weeks since the payment was sent to the IRS, you should check with your financial institution to verify that your check has not cleared your account before you contact the IRS.
If your financial institution verifies that the check has not cleared your account you can call the IRS toll-free 800-829-1040 to ask if the payment has been credited to your account.
If the payment has not been credited and your check has not cleared you may choose to place a stop payment order on the original check and send another payment.
Payment methods:
• Online payment at www.EFTPS.gov
• Make a credit card payment at 888-PAY-1040 or 800 272-9829 or make a debit card payment at 866-472-9829.  For information on paying your taxes with a credit or debit card, go to www.irs.gov/e-pay.
• Mail a check or money order payment to the service center where you sent in your tax return.
        Make the check or money order payable to:
 United States Treasury 
 Provide the following information with your check or money order:
 Name
 Address
 Primary Social Security Number
 Tax Year
 Tax form filed
 Daytime phone number
 
 

Rev. date: 1/1/2011

I am 18 years old, have a job, and my parents are claiming me on their federal tax return. I paid some income tax when I filed, so do I qualify for the stimulus rebate?

No, because you can be claimed as a dependent on someone else’s return you do not qualify for the stimulus rebate.
Note:
Although you may not qualify for the stimulus payment because you are claimed as a dependent on your parents' return, you are still able to claim your federal withholding listed in box 2 of Form W-2. 

Rev. date: 11/1/2011

May I claim a medical expense for amounts I paid for modifications made to my home to accommodate my parent’s medical condition?

Yes, but only if your parent was your dependent at the time the medical services were provided or at the time you paid the expense. Also, the amount of the allowable medical expense is the cost of the modification decreased by any resulting increase to the value of your home. Finally, your total deduction for medical and dental expenses must be reduced by 7.5 percent of your adjusted gross income. See Publications 17 and 502 for additional information.

Rev. date: 11/1/2011

My parents occasionally give me money to offset some of the cost of their support. Is this money taxable to me?

An amount of money that your parents give you to offset their expenses is not taxable to you, however, you should take this amount into account in determining whether your parents are your dependents.
See Publication 501Exemptions, Standard Deduction, and Filing Information

Rev. date: 11/1/2011

I pay for some of my parent’s medical expenses. May I deduct these expenses on my return?

If you can claim your parent as a dependent, you also may be able to claim a deduction for the portion of your parent’s medical or dental expenses that you paid. However, your total deduction for medical and dental expenses must be reduced by 7.5 percent of your adjusted gross income. See Publication 17, pages 140-144, for additional information. See also Publication 501, Exemptions, Standard Deduction, and Filing Information; Publication 502, Medical and Dental Expenses Including the Health Coverage Tax Credit.

Rev. date: 11/1/2011

As a condition of acceptance into this assisted-living community, my parents relinquished all ownership rights in their home to the community. Does this arrangement have any tax consequences?

Yes, this transaction will be considered a sale of their home. The property was transferred for services.
See Publication 523Selling your Home” for additional information.