Instructions For Schedule A (Form 1040) - 2009 Page 3

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A weight-loss program as treatment
self-employment tax or household employ-
Yourself and your spouse.
for a specific disease (including obesity)
ment taxes.
All dependents you claim on your re-
diagnosed by a doctor.
turn.
Medical treatment at a center for drug
If you were age 65 or older but
Your child whom you do not claim as
or alcohol addiction.
not entitled to social security
TIP
a dependent because of the rules for chil-
benefits, you can deduct premi-
Medical aids such as eyeglasses, con-
dren of divorced or separated parents.
ums you voluntarily paid for
tact lenses, hearing aids, braces, crutches,
Any person you could have claimed as
Medicare A coverage.
wheelchairs, and guide dogs, including the
a dependent on your return except that per-
cost of maintaining them.
Nursing care for a healthy baby. But
son received $3,650 or more of gross in-
you may be able to take a credit for the
Surgery to improve defective vision,
come or filed a joint return.
amount you paid. See the instructions for
such as laser eye surgery or radial ker-
Any person you could have claimed as
Form 1040, line 48.
atotomy.
a dependent except that you, or your spouse
Illegal operations or drugs.
Lodging expenses (but not meals)
if filing jointly, can be claimed as a depen-
while away from home to receive medical
Imported drugs not approved by the
dent on someone else’s 2009 return.
care in a hospital or a medical care facility
U.S. Food and Drug Administration
related to a hospital, provided there was no
(FDA). This includes foreign-made ver-
Example. You provided over half of
significant element of personal pleasure,
sions of U.S.-approved drugs manufactured
your mother’s support but cannot claim her
recreation, or vacation in the travel. Do not
without FDA approval.
as a dependent because she received wages
deduct more than $50 a night for each eligi-
Nonprescription medicines (including
of $3,650 in 2009. You can include on line
ble person.
nicotine gum and certain nicotine patches).
1 any medical and dental expenses you paid
Ambulance service and other travel
in 2009 for your mother.
Travel your doctor told you to take for
costs to get medical care. If you used your
rest or a change.
own car, you can claim what you spent for
Funeral, burial, or cremation costs.
Reimbursements.
If your insurance com-
gas and oil to go to and from the place you
pany paid the provider directly for part of
received the care; or you can claim 24 cents
your expenses, and you paid only the
a mile. Add parking and tolls to the amount
amount that remained, include on line 1
Line 1
you claim under either method.
only the amount you paid. If you received a
reimbursement in 2009 for medical or den-
Medical and Dental
Note.
Certain medical expenses paid out of
tal expenses you paid in 2009, reduce your
Expenses
a deceased taxpayer’s estate can be claimed
2009 expenses by this amount. If you re-
on the deceased taxpayer’s final return. See
Enter the total of your medical and dental
ceived a reimbursement in 2009 for prior
Pub. 502 for details.
expenses (see page A-1), after you reduce
year medical or dental expenses, do not
these expenses by any payments received
reduce your 2009 expenses by this amount.
from insurance or other sources. See Reim-
But if you deducted the expenses in the
Limit on long-term care premiums you can
bursements on this page.
earlier year and the deduction reduced your
deduct.
The amount you can deduct for
tax, you must include the reimbursement in
qualified long-term care contracts (as de-
income on Form 1040, line 21. See Pub.
Do not forget to include insur-
fined in Pub. 502) depends on the age, at
502 for details on how to figure the amount
ance premiums you paid for
TIP
the end of 2009, of the person for whom the
to include.
medical and dental care. But if
premiums were paid. See the chart below
you claimed the self-employed
for details.
health insurance deduction on Form 1040,
Cafeteria plans.
Do not include on line 1
line 29, reduce the premiums by the amount
insurance premiums paid by an
IF the person
THEN the most
on line 29.
employer-sponsored health insurance plan
was, at the end
you can deduct
(cafeteria plan) unless the premiums are
of 2009, age . . .
is . . .
Note.
If, during 2009, you were an eligible
included in box 1 of your Form(s) W-2.
trade adjustment assistance (TAA) recipi-
Also, do not include any other medical and
40 or under
$ 320
ent, alternative TAA (ATAA) recipient, re-
dental expenses paid by the plan unless the
41– 50
$ 600
employment TAA (RTAA) recipient, or
amount paid is included in box 1 of your
Pension Benefit Guaranty Corporation pen-
Form(s) W-2.
51– 60
$ 1,190
sion recipient, you must complete Form
8885 before completing Schedule A, line 1.
61– 70
$ 3,180
When figuring the amount of insurance
premiums you can deduct on Schedule A,
Taxes You Paid
71 or older
$ 3,980
do not include:
Taxes You Cannot Deduct
Any amounts you included on Form
8885, line 4,
Examples of Medical and
Federal income and most excise taxes.
Any qualified health insurance premi-
Dental Payments You
Social security, Medicare, federal un-
ums you paid to “U.S. Treasury — HCTC,”
employment (FUTA), and railroad retire-
Cannot Deduct
or
ment (RRTA) taxes.
Any health coverage tax credit ad-
The cost of diet food.
Customs duties.
vance payments shown in box 1 of Form
Cosmetic surgery unless it was neces-
Federal estate and gift taxes. But see
1099-H.
sary to improve a deformity related to a
the instructions for line 28 on page A-11.
congenital abnormality, an injury from an
Whose medical and dental expenses can
Certain state and local taxes, includ-
accident or trauma, or a disfiguring disease.
You can include medical and
ing: tax on gasoline, car inspection fees,
you include?
Life insurance or income protection
dental bills you paid for anyone who was
assessments for sidewalks or other im-
policies.
one of the following either when the serv-
provements to your property, tax you paid
The Medicare tax on your wages and
ices were provided or when you paid for
for someone else, and license fees (mar-
tips or the Medicare tax paid as part of the
them.
riage, driver’s, dog, etc.).
A-2

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