Publication 502 - Instruction For Medical And Dental Expenses - 2001

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Department of the Treasury
Contents
Internal Revenue Service
Important Change . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 502
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 15002Q
What Is the Definition of Medical Care? . . . . . . . .
2
Medical and
What Expenses Can You Include This
Year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Dental
How Much of the Expense Can You
Deduct? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Expenses
Whose Medical Expenses Can You
Include? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
What Medical Expenses Are Deductible? . . . . . . .
4
What Expenses Are Not Deductible? . . . . . . . . . . . 12
For use in preparing
How Do You Deduct Impairment-Related
2001
Returns
Work Expenses? . . . . . . . . . . . . . . . . . . . . . . . 13
How Do You Treat Reimbursements? . . . . . . . . . . 14
How Do You Report the Deduction on Your
Tax Return? . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Sale of Medical Property . . . . . . . . . . . . . . . . . . . . 16
Settlement of Damage Suit . . . . . . . . . . . . . . . . . . . 17
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 17
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Important Change
Standard mileage rate. The standard mileage rate al-
lowed for out-of-pocket expenses for your car when you
use your car for medical reasons is now 12 cents a mile.
See Transportation under What Medical Expenses Are
Deductible?
Important Reminder
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1–800 –THE –LOST (1 –800 –843 –5678) if
you recognize a child.

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Parent category: Financial