Index of Publication 502 - Medical and Dental Expenses

A

Abortion, Abortion

Acupuncture, Acupuncture

Adopted child's medical expenses, Adopted child.

AGI limitation, You can deduct on Schedule A (Form 1040)..., If you and your spouse live in a community...

Alcoholism, Alcoholism

Ambulances, Ambulance

Archer MSAs:

Health coverage tax credit, Self-employed health insurance deduction.

Medical expenses paid for decedent from, Qualified medical expenses paid before death...

Artificial limbs, Artificial Limb

Artificial teeth, Artificial Teeth

Aspirin, Your doctor recommends that you take aspirin....

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), Worksheet D Adjusted Basis Med Equip or Prop Sold

Birth control pills, Birth Control Pills

Body scan, Body Scan

Braille books and magazines, Braille Books and Magazines

Breast pumps and supplies, Breast Pumps and Supplies

Breast reconstruction surgery, Breast Reconstruction Surgery

C

Calculation of deduction, Last year, you had $500 of medical expenses...., 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, Use Worksheet A to figure the amount of your...

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, Worksheet E Gain on Sale of Med Equip or Prop Sold - Illustrated

COBRA Premium assistance, COBRA Premium Assistance

Community property states, Community property states.

Computer banks to track medical information, You can include in medical expenses amounts...

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?, The amount of the other medical expenses...

Final return for decedent:

Medical expenses paid, Medical expenses paid before death by the...

Flexible spending account, Flexible Spending Account

Food, See: Weight-loss programs

Form 1040:

Health coverage tax credit, How To Take the Credit

Self-employed persons, health insurance costs, You are blind. You must use a reader to do...

Form 1040, Schedule A:

Impairment-related work expenses, Where to report.

Medical and dental expenses, This publication explains the itemized deduction..., What Tax Form Do You Use?

Self-employed persons, health insurance costs, You are blind. You must use a reader to do...

Form 1040, Schedule C:

Impairment-related work expenses, Where to report.

Form 1040, Schedule C-EZ:

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 1040NR:

Health coverage tax credit, How To Take the Credit

Form 1040X:

Amended return, If you did not claim a medical or dental...

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, You are blind. You must use a reader to do...

Form 2106:

Impairment-related work expenses, Where to report.

Form 2106-EZ:

Impairment-related work expenses, Where to report.

Form 2555:

Self-employed persons, health insurance costs, You are blind. You must use a reader to do...

Form 2555-EZ:

Self-employed persons, health insurance costs, You are blind. You must use a reader to do...

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, You are blind. You must use a reader to do...

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:

Alternative TAA recipient, Who Can Take This Credit?

PBGC pension payee, Who Can Take This Credit?

TAA recipient, Who Can Take This Credit?

Health coverage tax credit:

Advanced payments, Monthly HCTC

Monthly HCTC, Monthly HCTC

Reimbursement credit, Monthly HCTC

Yearly HCTC, Yearly HCTC

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, You are blind. You must use a reader to do...

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, Impairment-related expenses defined.

Reporting of, Where to report.

Insulin, Nonprescription Drugs and Medicines, Except for insulin, you cannot include in...

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

Lactation expenses, See: Breast pumps and supplies

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, Trips