Kentucky Individual Income Tax Forms - Kentucky Department Of Revenue - 2012 Page 60
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76Instructions for Schedule A
Do not include on Schedule A items deducted elsewhere, such as on Schedule C, C-EZ, E, F or Kentucky Schedule M.
You may itemize your deductions for Kentucky even if you do
Medical aids such as hearing aids (and batteries), false
not itemize for federal purposes. Generally, if your deductions
teeth, eyeglasses, contact lenses, braces, crutches,
exceed $2,290, it will benefit you to itemize. If you do not
wheelchairs, guide dogs and the cost of maintaining
itemize, a standard deduction of $2,290 is allowed.
them.
Special Rules for Married Couples—If one spouse itemizes
Lodging expenses (but not meals) paid while away from
deductions, the other must also itemize. Married couples
home to receive medical care in a hospital or a medical
filing a joint federal return and who wish to file separate
care facility that is related to a hospital. Do not include
returns or a combined return for Kentucky may: (a) file
more than $50 a night for each eligible person.
separate Schedules A showing the specific deductions
Ambulance service and other travel costs to get medical
claimed by each, or (b) file one Schedule A and divide the
care. If you used your own car, you may claim what
total deductions between them based on the percentage of
you spent for gas and oil to go to and from the place
each spouse’s income to total income.
you received the care; or you may claim mileage. The
Lines 1 through 3—Medical and Dental Expenses
mileage rate is 23 cents per mile. Add parking and tolls
to the amount you claim under either method.
You may deduct only your medical and dental expenses that
exceed 7.5 percent of Line 9, Form 740. Include all amounts
The supplemental part of Medicare insurance (Medicare B).
you paid during 2012 but do not include amounts which
To claim these expenses, see instructions for Schedule
have been previously deducted; paid by hospital, health or
M, Line 14.
accident insurance; or paid by your employer. Federal rules
apply for reimbursement.
Surgery to improve vision including radial keratotomy or
other laser eye surgery.
When you compute your deduction, you may include medical
and dental bills you paid for:
Examples of Medical and Dental Payments
Yourself.
You MAY NOT Deduct
All dependents you claim on your return.
You may not deduct payments for the following:
Your child whom you do not claim as a dependent because
of the rules for Children of Divorced or Separated
Elective cosmetic surgery.
Parents.
Hospital, medical and extra Medicare B insurance. To
Any person that you could have claimed as a dependent
claim these expenses, see instructions for Schedule M,
on your return if that person had not received $3,650 or
Line 14.
more of gross income or had not filed a joint return.
The basic cost of Medicare insurance (Medicare A).
Examples of Medical and Dental Payments
(Note: If you are 65 or over and not entitled to Social
You MAY Deduct
Security benefits, you may deduct premiums you vol-
untarily paid for Medicare A coverage.)
To the extent you were not reimbursed, you may deduct
what you paid for:
Life insurance or income protection policies.
Medicines and drugs that required a prescription, or
Long-term care insurance premiums. To claim, see
insulin.
instructions for Schedule M, Line 13.
Medical doctors, dentists, eye doctors, chiropractors,
The hospital insurance benefits (Medicare) tax withheld
osteopaths, podiatrists, psychiatrists, psychologists,
from your pay as part of the Social Security tax or paid
physical therapists, acupuncturists and psychoanalysts
as part of Social Security self-employment tax.
(medical care only).
Nursing care for a healthy baby.
Medical examinations, X-ray and laboratory services,
Illegal operations or drugs.
insulin treatment and whirlpool baths your doctor
ordered.
Medicines or drugs you bought without a prescription.
Nursing help. If you paid someone to do both nursing and
Travel your doctor told you to take for rest or change.
housework, you may deduct only the cost of the nursing
help.
Funeral, burial or cremation costs.
Hospital care (including meals and lodging), clinic costs
See federal Publication 502 for more information on allow-
and lab fees.
able medical and dental expenses including deductions
for capital expenditures and special care for persons with
Medical treatment at a center for drug or alcohol
disabilities.
addiction.
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