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Index of Publication 502 - Medical and Dental Expenses Including the Health Coverage Tax CreditTOC
A
Abortion, Abortion
Acupuncture, Acupuncture
Adopted child's medical expenses, Adopted child.
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
Assistance, See: Tax help
Assisted living homes, Nursing Home
Athletic club dues, Health Club Dues
Automobiles, See: Cars
B
Bandages, Bandages
Basis:
Medical equipment or property (Worksheet D), Worksheet D. Adjusted Basis of Medical Equipment or Property 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
Cars, Car
Out-of-pocket expenses, Car expenses.
Standard medical mileage rates, Car expenses.
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:
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
Crutches, Crutches
D
Dancing lessons, Dancing Lessons
Definition of medical expenses:
Dental treatment, Dental Treatment
Artificial teeth, Artificial Teeth
Teeth whitening, Teeth Whitening
Dependent's medical expenses:
Adopted child, Adopted child.
Qualifying child, Dependent
Qualifying relative, Dependent
Diagnostic devices, Diagnostic Devices
Diaper services, Diaper Service
Disabilities, persons with:
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.
Excluded expenses:
Eye surgery, Eye Surgery
Eyeglasses, Eyeglasses
F
Fertility enhancement:
Eggs, temporary storage of, Fertility Enhancement
In vitro fertilization, Fertility Enhancement
Final return for decedent:
Flexible spending account, Flexible Spending Account
Form 1040:
Health coverage tax credit, How To Take the Credit
Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
Form 1040, Schedule A:
Impairment-related work expenses, Where to report.
Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
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 1099-H:
Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
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, Health Insurance Costs for Self-Employed Persons
Form 2555-EZ:
Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
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, Health Insurance Costs for Self-Employed Persons
Founder's fee, See: Lifetime care, advance payments
Funeral expenses, Funeral Expenses
G
Glasses, Eyeglasses
Guide dog or other animal, Guide Dog or Other Service Animal
H
Hair:
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?
Health coverage tax credit, Health Coverage Tax Credit
Advanced payments, Monthly HCTC
Alternative TAA recipient, Health Coverage Tax Credit
Both spouses eligible, 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
Monthly HCTC, Monthly HCTC
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
Reimbursement credit, Monthly HCTC
State-qualified health insurance, State-qualified health insurance.
Yearly HCTC, Yearly HCTC
Health institutes, Health Institute
Health insurance:
Premiums:
Deductible, Insurance Premiums
Paid by employer and you, Premiums paid by you and your employer.
Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums
Reimbursements, See: Reimbursements
Health maintenance organizations (HMOs), Health Maintenance Organization (HMO)
Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA).
Health savings accounts (HSAs):
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).
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, Lodging, Trips
See also: Trips
Long-term care, Long-Term Care
Chronically ill individuals, Chronically ill individual.
Maintenance and personal care services, Maintenance or personal care services is...
Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts
M
Maintenance and personal care services, Maintenance or personal care services is...
Maternity clothes, Maternity Clothes
Medical conferences, Medical Conferences
Medical equipment or property:
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
Missing children, photographs of in IRS publications, Photographs of missing children.
N
Nonprescription drugs and medicines, Nonprescription Drugs and Medicines
Nursing homes, Nursing Home
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
Personal injury damages, Damages for Personal Injuries
Personal use items, Personal Use Items
Photographs of missing children in IRS publications, Photographs of missing children.
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
S
Sale of medical equipment or property, Sale of Medical Equipment or Property
Schedules, See: Form 1040
Self-employed persons:
Health coverage tax credit, Self-employed health insurance deduction.
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.
Sick leave:
Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums
Special education, Special Education
Sterilization, Sterilization
Stop-smoking programs, Stop-Smoking Programs
Surgery, See: Operations
Swimming lessons, Dancing Lessons
T
Tables and figures:
Medical equipment or property:
Reimbursements, excess includible in income:
More than one policy (Worksheet C), You can figure the part of the excess reimbursement...
Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
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.
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
Voluntary Employee's Beneficiary Association (VEBA):
W
What's new:
COBRA continuous coverage, Standard mileage rate.
Health coverage tax credit, Standard mileage rate.
Standard medical mileage rate, Standard mileage rate.
Wheelchairs, Wheelchair
Wigs, Wig
Work expenses:
Disabled dependent care, Disabled Dependent Care Expenses
Workers' compensation, Workers' compensation.
Worksheets:
Capital expenses (Worksheet A), Use Worksheet A to figure the amount of your...
Medical equipment or property:
Reimbursements, excess includible in income:
More than one policy (Worksheet C), You can figure the part of the excess reimbursement...
X
X-rays, X-ray
TOC