2011 Instructions For Schedule A (Form 1040) (Page 2 of 14) in pdf

Limit on long-term care premiums you can

Do not forget to include insur-

only the amount you paid. If you received a

deduct.

The amount you can deduct for

ance premiums you paid for

reimbursement in 2011 for medical or den-

TIP

qualified long-term care contracts (as de-

medical and dental care. But if

tal expenses you paid in 2011, reduce your

fined in Pub. 502) depends on the age, at

you claimed the self-employed

2011 expenses by this amount. If you re-

the end of 2011, of the person for whom the

health insurance deduction on Form 1040,

ceived a reimbursement in 2011 for prior

premiums were paid. See the chart below

line 29, reduce the premiums by the amount

year medical or dental expenses, do not

for details.

on line 29.

reduce your 2011 expenses by this amount.

But if you deducted the expenses in the

If, during 2011, you were an el-

earlier year and the deduction reduced your

IF the person

THEN the most

igible trade adjustment assis-

was, at the end

you can deduct

tax, you must include the reimbursement in

t a n c e ( T A A ) r e c i p i e n t ,

of 2010, age . . .

is . . .

income on Form 1040, line 21. See Pub.

alternative TAA (ATAA) recip-

502 for details on how to figure the amount

40 or under

$ 340

ient, reemployment TAA (RTAA) recipi-

to include.

ent, or Pension Benefit Guaranty

41–50

$ 640

Cafeteria plans.

Do not include on line 1

Corporation (PBGC) pension recipient,

insurance premiums paid by an

you must complete Form 8885 before com-

51–60

$ 1,270

employer-sponsored health insurance plan

pleting Schedule A, line 1. When figuring

61–70

$ 3,390

(cafeteria plan) unless the premiums are

the amount of insurance premiums you can

included in box 1 of your Form(s) W-2.

deduct on Schedule A, do not include:

71 or older

$ 4,240

•

Also, do not include any other medical and

Any amounts you included on

dental expenses paid by the plan unless the

Form 8885, line 4,

amount paid is included in box 1 of your

•

Any qualified health insurance pre-

Form(s) W-2.

Examples of Medical and

miums you paid to

“U.S. Treasury — HCTC,” or

Dental Payments You

•

Any health coverage tax credit ad-

Cannot Deduct

Taxes You Paid

vance payments shown in box 1 of

•

Form 1099-H.

The cost of diet food.

•

Taxes You Cannot Deduct

Cosmetic surgery unless it was neces-

Whose medical and dental expenses can

sary to improve a deformity related to a

you include?

You can include medical and

•

Federal income and most excise taxes.

congenital abnormality, an injury from an

dental bills you paid for anyone who was

•

Social security, Medicare, federal un-

accident or trauma, or a disfiguring disease.

one of the following either when the serv-

employment (FUTA), and railroad retire-

•

ices were provided or when you paid for

Life insurance or income protection

ment (RRTA) taxes.

them.

policies.

•

Customs duties.

•

Yourself and your spouse.

The Medicare tax on your wages and

•

Federal estate and gift taxes. But see

•

tips or the Medicare tax paid as part of the

All dependents you claim on your re-

the instructions for line 28.

self-employment tax or household employ-

turn.

•

Certain state and local taxes, includ-

ment taxes.

•

Your child whom you do not claim as

ing: tax on gasoline, car inspection fees,

a dependent because of the rules for chil-

assessments for sidewalks or other im-

dren of divorced or separated parents.

If you were age 65 or older but

provements to your property, tax you paid

•

not entitled to social security

Any person you could have claimed as

for someone else, and license fees (mar-

TIP

benefits, you can deduct premi-

a dependent on your return except that per-

riage, driver’s, dog, etc.).

ums you voluntarily paid for

son received $3,700 or more of gross in-

Medicare A coverage.

come or filed a joint return.

•

Nursing care for a healthy baby. But

Any person you could have claimed as

Line 5

you may be able to take a credit for the

a dependent except that you, or your spouse

amount you paid. See the instructions for

You can elect to deduct state

if filing jointly, can be claimed as a depen-

Form 1040, line 48.

and local general sales taxes in-

dent on someone else’s 2011 return.

•

stead of state and local income

Illegal operations or drugs.

Example. You provided over half of

taxes. You cannot deduct

•

your mother’s support but cannot claim her

Imported drugs not approved by the

both.

as a dependent because she received wages

U.S. Food and Drug Administration

of $3,700 in 2011. You can include on line

(FDA). This includes foreign-made ver-

State and Local Income

1 any medical and dental expenses you paid

sions of U.S.-approved drugs manufactured

Taxes

in 2011 for your mother.

without FDA approval.

•

Nonprescription medicines (including

If you deduct state and local income taxes,

Insurance premiums for nondependent

check box a on line 5. Include on this line

nicotine gum and certain nicotine patches).

child under age 27.

You cannot enter on

•

the state and local income taxes listed be-

line 1 medical and dental insurance premi-

Travel your doctor told you to take for

low.

ums attributable to a nondependent child

rest or a change.

•

under age 27 if your insurance premiums

State and local income taxes withheld

Funeral, burial, or cremation costs.

increased as a result of adding this child to

from your salary during 2011. Your

your policy. However, if you had family

Form(s) W-2 will show these amounts.

coverage at the time you added this child

Forms W-2G, 1099-G, 1099-R, and

Line 1

and your insurance premiums did not in-

1099-MISC may also show state and local

crease, you can enter on line 1 the full

income taxes withheld.

Medical and Dental

•

amount of your medical and dental insur-

State and local income taxes paid in

Expenses

ance premiums. See Pub. 502 for more in-

2011 for a prior year, such as taxes paid

formation.

with your 2010 state or local income tax

Enter the total of your medical and dental

return. Do not include penalties or interest.

expenses, after you reduce these expenses

Reimbursements.

If your insurance com-

•

by any payments received from insurance

pany paid the provider directly for part of

State and local estimated tax pay-

or other sources. See Reimbursements on

your expenses, and you paid only the

ments made during 2011, including any

this page.

amount that remained, include on line 1

part of a prior year refund that you chose to

A-2

2011 Instructions For Schedule A (Form 1040) Page 2

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