Instructions For Schedule A (Form 1040) - Itemized Deductions

a mile (23.5 cents a mile after June 30,

(for example, a nondependent child under

Line 1

2011). Add parking and tolls to the amount

age 27). You cannot deduct any premiums

you claim under either method.

attributable to this individual, unless they

Medical and Dental

•

Cost of breast pumps and supplies that

are such a person described under Whose

Expenses

assist lactation.

medical and dental expenses can you in-

Enter the total of your medical and dental

clude , earlier. However, if you had family

expenses, after you reduce these expenses

coverage when you added this individual to

Deceased taxpayer.

Certain medical ex-

by any payments received from insurance

your policy and your premiums did not in-

penses paid out of a deceased taxpayer’s

or other sources. See Reimbursements ,

estate can be claimed on the deceased

crease, you can enter on line 1 the full

later.

taxpayer’s final return. See Pub. 502 for

amount of your medical and dental insur-

details.

ance premiums. See Pub. 502 for more in-

Do not forget to include insur-

formation.

ance premiums you paid for

TIP

Limit on long-term care premiums you can

medical and dental care. But if

deduct.

The amount you can deduct for

you claimed the self-employed

Reimbursements.

If your insurance com-

qualified long-term care insurance con-

health insurance deduction on Form 1040,

pany paid the provider directly for part of

tracts (as defined in Pub. 502) depends on

line 29, reduce the premiums by the amount

your expenses, and you paid only the

the age, at the end of 2011, of the person for

on line 29.

amount that remained, include on line 1

whom the premiums were paid. See the

only the amount you paid. If you received a

If, during 2011, you were an el-

chart below for details.

reimbursement in 2011 for medical or den-

igible trade adjustment assis-

tal expenses you paid in 2011, reduce your

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

IF the person

THEN the most

2011 expenses by this amount. If you re-

alternative TAA (ATAA) recip-

was, at the end

you can deduct

ceived a reimbursement in 2011 for prior

ient, reemployment TAA (RTAA) recipi-

of 2011, age . . .

is . . .

ent, or Pension Benefit Guaranty

year medical or dental expenses, do not

40 or under

$ 340

Corporation (PBGC) pension recipient,

reduce your 2011 expenses by this amount.

you must complete Form 8885 before com-

But if you deducted the expenses in the

41–50

$ 640

pleting Schedule A, line 1. When figuring

earlier year and the deduction reduced your

51–60

$ 1,270

the amount of insurance premiums you can

tax, you must include the reimbursement in

deduct on Schedule A, do not include:

income on Form 1040, line 21. See Pub.

61–70

$ 3,390

•

Any amounts you included on

502 for details on how to figure the amount

Form 8885, line 4,

71 or older

$ 4,240

to include.

•

Any qualified health insurance pre-

miums you paid to

Do not include on line 1

Cafeteria plans.

“U.S. Treasury — HCTC,” or

Examples of Medical and

insurance premiums paid by an

•

Any health coverage tax credit ad-

employer-sponsored health insurance plan

Dental Payments You

vance payments shown in box 1

(cafeteria plan) unless the premiums are

Cannot Deduct

and any additional credit reported

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

in the box to the left of box 8 of

•

Also, do not include any other medical and

The cost of diet food.

Form 1099-H.

•

dental expenses paid by the plan unless the

Cosmetic surgery unless it was neces-

Whose medical and dental expenses can

amount paid is included in box 1 of your

sary to improve a deformity related to a

you include?

You can include medical and

Form(s) W-2.

congenital abnormality, an injury from an

dental bills you paid for anyone who was

accident or trauma, or a disfiguring disease.

one of the following either when the serv-

•

Life insurance or income protection

ices were provided or when you paid for

policies.

Taxes You Paid

them.

•

The Medicare tax on your wages and

•

Yourself and your spouse.

tips or the Medicare tax paid as part of the

Taxes You Cannot Deduct

•

All dependents you claim on your re-

self-employment tax or household employ-

turn.

ment taxes.

•

Federal income and most excise taxes.

•

Your child whom you do not claim as

•

Social security, Medicare, federal un-

a dependent because of the rules for chil-

employment (FUTA), and railroad retire-

If you were age 65 or older but

dren of divorced or separated parents.

not entitled to social security

ment (RRTA) taxes.

TIP

•

Any person you could have claimed as

•

benefits, you can deduct premi-

Customs duties.

a dependent on your return except that per-

ums you voluntarily paid for

•

Federal estate and gift taxes. But see

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

Medicare A coverage.

the instructions for line 28.

come or filed a joint return.

•

Nursing care for a healthy baby. But

•

Certain state and local taxes, includ-

•

Any person you could have claimed as

you may be able to take a credit for the

ing: tax on gasoline, car inspection fees,

a dependent except that you, or your spouse

amount you paid. See the instructions for

assessments for sidewalks or other im-

Form 1040, line 48.

if filing jointly, can be claimed as a depen-

provements to your property, tax you paid

•

dent on someone else’s 2011 return.

Illegal operations or drugs.

for someone else, and license fees (mar-

•

Example. You provided over half of

Imported drugs not approved by the

riage, driver’s, dog, etc.).

your mother’s support but cannot claim her

U.S. Food and Drug Administration

as a dependent because she received wages

(FDA). This includes foreign-made ver-

sions of U.S.-approved drugs manufactured

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

Line 5

without FDA approval.

1 any medical and dental expenses you paid

•

in 2011 for your mother.

Nonprescription medicines (including

You can elect to deduct state

nicotine gum and certain nicotine patches).

and local general sales taxes in-

Insurance premiums for certain

•

Travel your doctor told you to take for

stead of state and local income

nondependents.

You may have a medical

rest or a change.

taxes. You cannot deduct

or dental insurance policy that also covers

•

both.

Funeral, burial, or cremation costs.

an individual who is not your dependent

A-2

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2011 Page 2

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