Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-001.htm#en_us_publink_53061xd0e115You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line
38.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled
persons.
 | If you received a distribution from a health savings account or a medical savings account in 2012, see Pub.
969 to figure your deduction. |
taxmap/instr/i1040sca-001.htm#en_us_publink_53061xd0e149To the extent you were not reimbursed, you can deduct what you paid
for:
- Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see
Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your Form(s) W-2. If you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement
plan.
| If, during 2012, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for
Line 1. |
- Prescription medicines or insulin.
- Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and
psychologists.
- Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor
ordered.
- Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test
kit.
- Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing
help.
- Hospital care (including meals and lodging), clinic costs, and lab
fees.
- Qualified long-term care services (see Pub.
502).
- The supplemental part of Medicare insurance (Medicare B).
- The premiums you pay for Medicare Part D insurance.
- A program to stop smoking and for prescription medicines to alleviate nicotine
withdrawal.
- A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a
doctor.
- Medical treatment at a center for drug or alcohol addiction.
- Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining
them.
- Surgery to improve defective vision, such as laser eye surgery or radial
keratotomy.
- Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible
person.
- Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 23 cents per mile. Add parking and tolls to the amount you claim under either
method.
- Cost of breast pumps and supplies that assist lactation.
Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub.
502 for details.
The amount you can deduct for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2012, of the person for whom the premiums were paid. See the chart below for
details.
| IF the person was, at the end of 2012, age . . . | THEN the most you can deduct is . . . |
|---|
| 40 or under | $ 350 |
| 41–50
| $ 660 |
| 51–60 | $ 1,310 |
| 61–70 | $ 3,500 |
| 71 or older | $ 4,370 |
- The cost of diet food.
- Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring
disease.
- Life insurance or income protection policies.
- The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment
taxes.
 |
If you were age 65 or older but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare A
coverage. |
- Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instructions for Form 1040, line
48.
- Illegal operations or drugs.
- Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA
approval.
- Nonprescription medicines (including nicotine gum and certain nicotine
patches).
- Travel your doctor told you to take for rest or a change.
- Funeral, burial, or cremation costs.
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See
Reimbursements, later.
| Do not forget to include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.
|
| If, during 2012, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not
include: - Any amounts you included on Form 8885, line 4,
- Any qualified health insurance premiums you paid to
U.S. Treasury—HCTC, or - Any health coverage tax credit advance payments shown in box 1 of Form
1099-H.
|
taxmap/instr/i1040sca-001.htm#en_us_publink_53061xd0e516You can include medical and dental bills you paid for anyone who was one of the following either when the services were provided or when you paid for
them.
- Yourself and your spouse.
- All dependents you claim on your return.
- Your child whom you do not claim as a dependent because of the rules for children of divorced or separated
parents.
- Any person you could have claimed as a dependent on your return except that person received $3,800 or more of gross income or filed a joint
return.
- Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2012
return.
You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,800 in 2012. You can include on line 1 any medical and dental expenses you paid in 2012 for your
mother.
taxmap/instr/i1040sca-001.htm#en_us_publink_53061xd0e567You may have a medical or dental insurance policy that also covers an individual who is not your dependent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this individual, unless they are such a person described under
Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more
information.
taxmap/instr/i1040sca-001.htm#en_us_publink_53061xd0e578If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2012 for medical or dental expenses you paid in 2012, reduce your 2012 expenses by this amount. If you received a reimbursement in 2012 for prior year medical or dental expenses, do not reduce your 2012 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to
include.
taxmap/instr/i1040sca-001.htm#en_us_publink_53061xd0e593Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s)
W-2.
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