Filling Out The Medical Dental Choice Form (2025)

Table of Contents
Glossary of dental terms. Braille Books and Magazines. How Much of the Expenses Can You Deduct? Electrolysis or Hair Removal. How Do I Contact TAS? Medicines and Drugs From Other Countries. General information regarding cost estimates. What Are Medical Expenses? How Do You Figure and Report the Deduction on Your Tax Return? The oral health and menopause connection. Which type of leave fits your circumstance? Qualified Long-Term Care Insurance Contracts. Delta Dental Mobile App. Taking a leave of absence. Medical Savings Account (MSA). When you return, contact UCPath. Plan Information, Claim Forms, Certificates, and More. Short Term and Long Term Disability Insurance. Intellectually and Developmentally Disabled, Special Home for. Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby. Breast Pumps and Supplies. Excess Reimbursement Includible in Income When You Have More Than One Policy. Contact the Benefits Team. What if You Are Reimbursed for Medical Expenses You Didn’t Deduct? Oral Health and Wellness Report. Explore the various benefits offered to Collin College Full-Time Employees. Every athlete deserves a winning smile. Guide Dog or Other Service Animal. Consider purchasing UCRP service credit for the time you were away. Sale of Medical Equipment or Property. Nonprescription Drugs and Medicines. Gain or Loss on the Sale of Medical Equipment or Property. What Is the Taxpayer Advocate Service? What Expenses Aren’t Includible? Damages for Personal Injuries. More information regarding how cost estimates are calculated. Montgomery County Employee Benefits. Looking for a dentist? Health Insurance Costs for Self-Employed Persons. Excess Reimbursement Includible in Income When You Have Only One Policy. What Medical Expenses Are Includible? Cost Estimator Terms of Use. Illegal Operations and Treatments. Expert Care, Right Around the Corner. General information regarding your dental benefits. What Tax Form Do You Use? Adjusted Basis of Medical Equipment or Property Sold. Where Care Meets Comfort. Insurance Premiums You Can’t Include. Whose Medical Expenses Can You Include? The Taxpayer Advocate Service (TAS) Is Here To Help You. Discover the First Choice Dental Difference. Publication 502 – Additional Material. Sports mouth guards to protect against dental injuries. Disabled Dependent Care Expenses. Publication 502 – Introductory Material. Qualified Long-Term Care Services. You can only include the cost of a drug that was imported legally. Also, you can’t include membership dues in a gym, health club, or spa. The insurance you receive for the hospital and doctors’ bills is more than their charges. For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries, later. PART of the excess reimbursement is taxable. If you and your employer didn’t share in the cost of at least one policy, don’t use this worksheet. If you have a loss, it isn’t deductible. If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Enter on Schedule A (Form 1040) that part of the amount on Form 2106 that is related to your impairment. You can’t deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse’s employer. You are using amounts paid for qualified long-term care insurance to figure the deduction. Generally, family health insurance premiums don’t increase if coverage for an additional child is added. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. The Social Security Administration (SSA) offers online service at SSA. You can find information on IRS. You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. View the amount you owe and a breakdown by tax year. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. Payments for information on how to make a payment using any of the following options. Check or Money Order: Mail your payment to the address listed on the notice or instructions. IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should. Chronically ill persons, Chronically ill individual. Deceased taxpayer, What if the decedent’s return had been filed and the medical expenses weren’t included? Paid by you, Premiums paid by you. Imported, Imported medicines and drugs. Medical expenses not deducted, What if You Receive Insurance Reimbursement in a Later Year? Effective February 1, 2008, this document must be completed and attached to all institutional claims submitted on the paper UB-04. Supplies (DMEPOS) FormsPrint the relevant questionnaire from the list below and enter all requested information. Complete this form when a member has a current and active PAR with another provider. Follow instructions on the form to submit via the Provider Web Portal. The Department works in partnership with the State of Colorado Division of Housing to administer housing vouchers for individuals transitioning from a long-term care facility. JavaScript is required to view this site. References

LOUISVILLE KENTUCKY, United States of America had its last known inspection on 20 Oct 2023. There are 2 known inspections on record. Redica Systems customers can leverage the full Quality and Regulatory Intelligence suite, with powerful analysis covering thousands of sites around the world.

Filling Out The Medical Dental Choice Form (1)

How To Get Tax Help.

You can search by FEI, or more powerfully, by the Redica ID, our universal identifier for global life sciences manufacturing sites, an industry first. Investigator Profiles are not sold as on-demand documents. Sales Team and get it in your inbox as little as 24 hours. The national network of Delta Dental companies protects more smiles than any other insurance company. Have a question about coverage or looking for dental insurance? Connect with your Delta Dental company to learn more. Not sure where your company is headquartered? Looking for a dentist? Delta Dental has the largest network of dentists nationwide. How much is it going to cost? Our Dental Care Cost Estimator tool provides estimated cost ranges for common dental care needs. The Dental Care Cost Estimator provides an estimate and does not guarantee the exact fees for dental procedures, what services your dental benefits plan will cover or your out-of-pocket costs. Estimates should not be construed as financial or medical advice. For more detailed information on your actual dental care costs, please consult your dentist or your Delta Dental. Please scroll down and accept to proceed. To begin using the Dental Care Cost Estimator tool, click the Agree button below. The costs provided in this tool are estimates only and are not a guarantee of payment or benefits. Your actual cost may be higher or lower than the estimate for various reasons.

Filling Out The Medical Dental Choice Form (2)

Glossary of dental terms.

The Content on this website is not medical advice. You should always talk to your health care professionals for information concerning diagnosis and treatment, including information regarding which drugs or treatment may be appropriate for you. None of the information on this website represents or warrants that any particular drug or treatment is safe, appropriate or effective for you.

Braille Books and Magazines.

Health information changes quickly.20.15%2022-01-01918.28
All of those matters are things that you should decide, in consultation with your dental care professionals.80727960.80%68.21%
Nothing on this website guarantees eligibility, coverage, or payment, or determines or guarantees the benefits, limitations or exclusions of your coverage.975616$10:532023-01-03
For a complete description of the details of your coverage, please refer to your coverage documents.9432022-12-1147.29%
Claims will be processed when received according to your plan provisions.2022-03-04376581.42
You may be responsible for the cost of procedures or services not covered by your plan.959.93$7:598%
Use of this website in no way increases or decreases the benefits available under a dental benefit plan.116$169.47$906.73872.46
If there is any conflict or discrepancy between the Content on this website and your coverage documents, your coverage documents will control.132024-06-2233.72%21.35%
Pre-authorizations or referrals are required for certain benefit plans and certain dental care providers.146$617373.72$44%
Refer to your benefit plan to determine whether these requirements apply to you.2024-09-129:58892.86707

What Are My Rights as a Taxpayer?

Preventive services are included in this tool. Preventive care coverage varies by plan and by demographic considerations such as age. Refer to your benefit plan to determine whether preventive services are covered for you.

How Much of the Expenses Can You Deduct?

Do not avoid getting dental care based on the cost information provided on this website. This website shows estimates of certain dental care costs. The version of the Cost Estimator that is available publicly (does not require sign-in credentials) uses aggregated historical cost data for the procedure in question.

Filling Out The Medical Dental Choice Form (3)

Electrolysis or Hair Removal.

The secure version (available only after you sign in) uses procedure costs or cost ranges as reflected in provider fee schedules and aggregated historical cost data. Cost estimates for services provided by out-of-network dentists (available in the out-of-network estimator) are based upon submitted claims data for out-of-network providers. The data is based on actual, non-discounted charges that providers have billed. Select the dentist name for cost estimates. Delta Dental: Unleash your smile power!

Filling Out The Medical Dental Choice Form (4)

How Do I Contact TAS?

Looking to cover yourself or your family?

  1. We have dental insurance that empowers you to protect the oral health of you and your loved ones.
  2. Is keeping employees healthy and productive one of your priorities?
  3. We have coverage options designed to fit your business.
  4. Retired or planning to soon?
  5. We make it easy to protect your smile and keep it healthy, with the largest network of dentists nationwide, quick answers and personalized service.

Filling Out The Medical Dental Choice Form (5)

Medicines and Drugs From Other Countries.

Advocating for oral health. Sarah Chavarria, CEO and President, Delta Dental of California and Affiliates, and Teri Barichello, DMD, Vice President and Chief Dental Officer, Delta Dental of Oregon and Alaska. Oral Health and Wellness Report is a nationwide analysis of consumer opinions and behaviors relating to oral health. Every athlete deserves a winning smile. Gear up for football and fall sports with the Delta Dental mouthguard.

Filling Out The Medical Dental Choice Form (6)

General information regarding cost estimates.

Delta Dental Patient Direct coverage is not available in all 50 states. Sign in to get a more accurate range that includes in-network savings. The national network of Delta Dental companies protects more smiles than any other dental insurance company. Connect with your Delta Dental to learn more.

What Are Medical Expenses?

Please contact the Delta Dental company below for more information. Maximize your oral health and make the most of your dental benefits right from your mobile device by downloading the Delta Dental Mobile App. App features may vary by geographic area and individual dentist participation. Copyright 2024 Delta Dental Plans Association. What are you looking for? Life happens — both good and bad — and sometimes that means you may need to take a leave of absence from your UC job. Regardless of the reason for your leave, here are the steps you should take to ensure UC knows your intent and that you continue to be covered by any benefits for which you are eligible. Talk to the right people about your leave.

How Do You Figure and Report the Deduction on Your Tax Return?

Which type of leave fits your circumstance?

  1. When you return, contact your benefits office.
  2. Consider purchasing UCRP service credit for the time you were away, if you choose.
  3. Your department head, manager or supervisor can help you determine the types of leaves you qualify for and help you fill out appropriate forms.
  4. Try to be as specific as possible about the length of time and reasons for the leave of absence.
  5. Your payroll or benefits office can advise you about your options for paid leave.
  6. Make sure you understand how going on leave affects your UC-sponsored health and welfare benefits, as well as your service credit in the UC Retirement Plan.
  7. While on leave, you are responsible for paying your monthly benefits premiums.

The oral health and menopause connection.

For any benefits that you cancel, or if payment is not submitted on time for your benefits billing invoices, your benefits coverage will end after the last fully paid month.

  • You can also stay informed about the latest news from the university by visiting UCnet.
  • When you return, contact UCPath.
  • Contact UCPath within 31 days of your return to work to restart any benefits you chose not to continue during your leave.
  • If your unpaid leave was less than 120 days, you may re-enroll yourself (and your eligible family members) in the same plans, with the same coverage levels as before.
  • Consider purchasing UCRP service credit for the time you were away.
  • You may be able to purchase service credit for your leave period.
  • Generally, the sooner you do this, the less it will cost you.
  • Check with your local benefits office for information about continuing your group insurance plans.

Which type of leave fits your circumstance?

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  1. Create a Website Account – Manage notification subscriptions, save form progress and more.
  2. Montgomery County Employee BenefitsOur employees are our most important assets.
  3. With that in mind, we take pride in offering an affordable, quality benefits package that helps to protect and support our employees and their families.
  4. Teladoc general medicine and tele-behavioral health servicesDental: choice of two plans from Aetna, a PPO and DMOEmployer-paid life, accidental death dismemberment, and long-term disability insurance (all at no cost to the employee).
  5. Voluntary supplemental short-term disability, accident, critical illness, and hospital indemnity insuranceHealthcare Flexible Spending and Dependent Care Flexible Spending (DC FSA with Employer funding), Employer funded Lifestyle Spending Account.
  6. VacationOur employees work hard serving the citizens of Montgomery County!
  7. We know that they need time to rest and do the things that are important to them outside of the office.
  8. Additional leave is provided for bereavement, military leave, jury duty, and other circumstances outlined in the employee handbook.

What if Your Insurance Reimbursement Is More Than Your Medical Expenses?

RetirementWe want to ensure our employees are financially secure even after they retire, so we offer both a pension and an optional 457B retirement plan for our employees. All full-time employees participate in the County pension plan as members immediately upon hire. The County is obligated to contribute sufficient funds to assure the payment of all pension benefits; therefore, all benefits are guaranteed by the County. Montgomery County offers employees an optional 457B Deferred Compensation Plan. This Plan provides employees with additional tax-advantaged retirement savings. The plan allows both pre-tax and includes a Roth option. Money in the account can be invested among the diverse selection of investment options. Parental LeaveWe pride ourselves in supporting our employees who become parents! Our employees are entitled to 12 weeks of paid parental leave following the birth, adoption, surrogacy, foster care placement, or legal guardianship of a child.

Qualified Long-Term Care Insurance Contracts.

Paid Parental Leave runs concurrently, not consecutively with benefits provided pursuant to the Family Medical Leave Act (FMLA). Employees must be full-time and complete a minimum of six months of continuous service to be eligible. MCCC Two for One ProgramEmployees of Montgomery County and their spouses, and qualified child dependents (up to 26 years of age) are eligible for a two-for-one tuition program at Montgomery County Community College.

Delta Dental Mobile App.

For every course paid in full, both in-class or online, eligible students will receive a tuition waiver for 1 additional course of equal or lesser credit value for that semester. Employee DevelopmentEmployees will receive on-the-job training opportunities as well as career development training through seminars, webinars, staff development initiatives and continuing education programs, all at no cost to the employee. County is also a qualifying employer for the Public Service Loan Forgiveness (PSLF) Program, which forgives the remaining balance on certain federal student loans after a borrower has made 120 monthly payments while working for a government agency or non-profit organization. This program offers free and confidential assessments, short-term counseling, referrals to help manage life situations. Value Added and Additional PerksEmployees enrolled in the Group Health benefits also have access to discounts and reimbursements for fitness, weight management, and tobacco cessation programs, and more!

Taking a leave of absence.

Fitness discounts are available for employees and their dependents who are enrolled in the Independence Blue Cross medical plan for a variety of gym memberships which includes a $150 gym reimbursement through wellness benefits.

  • Through the Working Advantage program employees can obtain exclusive discounts and special offers on products, services and experiences.
  • MindfulnessEmployees and their family have access to evidence-based mindfulness solutions to prevent and reduce mental health concerns such as compassion fatigue, stress anxiety, chronic pain and addictive behavior.
  • Remote WorkWe know our employees have demands outside of the workplace.
  • Some positions in Montgomery County are remote-work eligible, allowing for greater flexibility and work-life balance.

Medical Savings Account (MSA).

All remote-work eligible jobs are listed on the main careers page at www. Note: This page is for reference only and should not be construed to guarantee eligibility for benefits. All final determinations on eligibility are made by the County of Montgomery Human Resources Department or Chief Operating Officer. Getting answers to your tax questions. Getting tax forms, instructions, and publications.

When you return, contact UCPath.

Ordering tax forms, instructions, and publications. What Are Medical Expenses? What Expenses Can You Include This Year?

Find your Delta Dental.

How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include? Exception for adopted child. Child of divorced or separated parents. Support claimed under a multiple support agreement. What if the decedent’s return had been filed and the medical expenses weren’t included? What if you pay medical expenses of a deceased spouse or dependent? What Medical Expenses Are Includible? Improvements to property rented by a person with a disability. Retired public safety officers. Payments for future medical care. Maintenance and personal care services. Imported medicines and drugs. Transportation expenses you can’t include. What Expenses Aren‘t Includible? How Do You Treat Reimbursements? What if Your Insurance Reimbursement Is More Than Your Medical Expenses? Premiums paid by you.

What Expenses Can You Include This Year?

Premiums paid by you and your employer. Premiums paid by your employer. More than one policy. What if You Receive Insurance Reimbursement in a Later Year? What if You Are Reimbursed for Medical Expenses You Didn’t Deduct? How Do You Figure and Report the Deduction on Your Tax Return? What Tax Form Do You Use?

Plan Information, Claim Forms, Certificates, and More.

Preparing and filing your tax return. Free options for tax preparation. Using online tools to help prepare your return. Need someone to prepare your tax return? Employers can register to use Business Services Online. Online tax information in other languages. Free Over-the-Phone Interpreter (OPI) Service. Getting tax forms and publications. Getting tax publications and instructions in eBook format.

Short Term and Long Term Disability Insurance.

Access your online account (individual taxpayers only). Get a transcript of your return. Reporting and resolving your tax-related identity theft issues. Ways to check on the status of your refund. Making a tax payment. Filing an amended return. Checking the status of your amended return. IRS Document Upload Tool.

Intellectually and Developmentally Disabled, Special Home for.

Contacting your local TAC.59.33%2023-09-07
What Is the Taxpayer Advocate Service?853.5240%
How Do I Contact TAS?15.83%276$
What Are My Rights as a Taxpayer?338$42.17%

Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby.

For the latest information about developments related to Pub. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 21 cents a mile. See Transportation under What Medical Expenses Are Includible, later. Photographs of missing children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). It discusses what expenses, and whose expenses, you can and can’t include in calculating the deduction. It explains how to treat reimbursements and how to figure the deduction. It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury.

Breast Pumps and Supplies.

This publication also explains how to treat impairment-related work expenses and health insurance premiums if you are self-employed. If you can’t find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses, later. See How To Get Tax Help near the end of this publication for information about getting publications and forms. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.

Excess Reimbursement Includible in Income When You Have More Than One Policy.

Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS. ITA where you can find topics by using the search feature or viewing the categories listed. Forms to download current and prior-year forms, instructions, and publications. OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. You can get forms and publications faster online. Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don’t include expenses that are merely beneficial to general health, such as vitamins or a vacation. Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. You can include only the medical and dental expenses you paid this year, but generally not payments for medical or dental care you will receive in a future year. But see Decedent under Whose Medical Expenses Can You Include, later, for an exception. This is not the rule for determining whether an expense can be reimbursed by a flexible spending arrangement (FSA). If you pay medical expenses by check, the day you mail or deliver the check is generally the date of payment. If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Individual Income Tax Return, to claim a refund for the year in which you overlooked the expense.

Contact the Benefits Team.

Don’t claim the expense on this year’s return.

  • Generally, a claim for refund must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later.
  • You can’t include medical expenses that were paid by insurance companies or other sources.
  • This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services.
  • If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid.
  • Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise.
  • If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally.
  • Generally, each of you should include half the expenses.
  • If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them.
  • If you live in a community property state and aren’t filing a joint return, see Pub.
  • You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them.
  • There are different rules for decedents and for individuals who are the subject of multiple support agreements.
  • See Support claimed under a multiple support agreement, later, under Qualifying Relative.
  • You can include medical expenses you paid for your spouse.
  • To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses.
  • Your spouse received medical treatment before you were married.
  • You paid for the treatment after getting married.
  • You can include these expenses in figuring your medical expense deduction even if you and your spouse file separate returns.
  • The amounts your spouse paid during the year would be included on their separate return.
  • If you filed a joint return, the medical expenses both of you paid during the year would be used to figure the medical expense deduction.
  • This year, you paid medical expenses for your spouse, Kitt, who died last year.
  • You married Royal this year and the two of you file a joint return.
  • Because you were married to Kitt when Kitt received the medical services, you can include those expenses in figuring your medical expense deduction for this year.
  • You can include medical expenses you paid for your dependent.
  • For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses.

What if You Are Reimbursed for Medical Expenses You Didn’t Deduct?

A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met.2024-11-26990$992.55
The person was a qualifying child (defined later) or a qualifying relative (defined later).334.4576.77%51%
United States, Canada, or Mexico.64%2022-04-24877.28$
If your qualifying child was adopted, see Exception for adopted child, later.946$362$58%
You, or your spouse if filing jointly, could be claimed as a dependent on someone else’s 2024 return.209.6386195.36%

Oral Health and Wellness Report.

Didn’t file a joint return, other than to claim a refund. A legally adopted child is treated as your own child. This child includes a child lawfully placed with you for legal adoption.

General information regarding your health care.

You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you can’t include them as medical expenses. You may be able to take a credit for other expenses related to an adoption. See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents.

Explore the various benefits offered to Collin College Full-Time Employees.

Live apart at all times during the last 6 months of the year. This doesn’t apply if the child’s dependency is being claimed under a multiple support agreement (discussed later). For whom you provided over half of their support in 2024.

Every athlete deserves a winning smile.

But see Child of divorced or separated parents, earlier, Support claimed under a multiple support agreement next, and Kidnapped child under Qualifying Relative in Pub. If you are considered to have provided more than half of a qualifying relative’s support under a multiple support agreement, you can include medical expenses you pay for that person. A multiple support agreement is used when two or more people provide more than half of a person’s support, but no one alone provides more than half.

Health Maintenance Organization (HMO).

Any medical expenses paid by others who joined you in the agreement can’t be included as medical expenses by anyone.

  • However, you can include the entire unreimbursed amount you paid for medical expenses.
  • Under a multiple support agreement, you treat your parent as your dependent.
  • Your siblings repaid you for three-fourths of these expenses.
  • Your siblings can’t include any part of the expenses.
  • Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent’s final income tax return.
  • This includes expenses for the decedent’s spouse and dependents as well as for the decedent.
  • The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent’s estate for the decedent’s medical care as paid by the decedent at the time the medical services were provided.
  • The expenses must be paid within the 1-year period beginning with the day after the date of death.
  • Qualified medical expenses paid before death by the decedent aren’t deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account.
  • Form 1040-X can be filed for the year or years the expenses are treated as paid, unless the period for claiming a refund has passed.
  • Generally, a claim for refund must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later.
  • If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Schedule A (Form 1040) in the year paid, whether they are paid before or after the decedent’s death.

Guide Dog or Other Service Animal.

The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Following is a list of items that you can include in figuring your medical expense deduction. The items are listed in alphabetical order. This list doesn’t include all possible medical expenses. To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses, earlier. You can include in medical expenses the amount you pay for a legal abortion. You can include in medical expenses the amount you pay for acupuncture. You can include in medical expenses amounts you pay for an inpatient’s treatment at a therapeutic center for alcohol addiction. This includes meals and lodging provided by the center during treatment. You can include in medical expenses amounts you pay for ambulance service. See Physical Examination, later. You can include in medical expenses the amount you pay for an artificial limb. You can include in medical expenses the amount you pay for artificial teeth. You can include in medical expenses the cost of medical supplies such as bandages. You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. You can include in medical expenses the cost of an electronic body scan. You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. You can include in medical expenses the cost of breast pumps and supplies that assist lactation.

Site Profiles Are Just the Tip of the Iceberg.

You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer.10%940$2022-12-1329.19%3:53
See Cosmetic Surgery, later.811$1223:44528$+
You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent.79%75%+37.46%7:46
The cost of permanent improvements that increase the value of your property may be partly included as a medical expense.422.38$684.172:36
The cost of the improvement is reduced by the increase in the value of your property.79.29$9:431.68%36%127$
The difference is a medical expense.2022-04-133:154:28296.306:18
If the value of your property isn’t increased by the improvement, the entire cost is included as a medical expense.1:2664.87%903.1242.13%+
These improvements include, but aren’t limited to, the following items.564$81.78%154267.89$1:56

Consider purchasing UCRP service credit for the time you were away.

Constructing entrance or exit ramps for your home.

  1. Widening doorways at entrances or exits to your home.
  2. Widening or otherwise modifying hallways and interior doorways.
  3. Installing railings, support bars, or other modifications to bathrooms.
  4. Lowering or modifying kitchen cabinets and equipment.

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Moving or modifying electrical outlets and fixtures.

  • Installing porch lifts and other forms of lifts (but elevators generally add value to the house).
  • Modifying fire alarms, smoke detectors, and other warning systems.
  • Adding handrails or grab bars anywhere (whether or not in bathrooms).
  • Modifying hardware on doors.

Sale of Medical Equipment or Property.

Modifying areas in front of entrance and exit doorways. Grading the ground to provide access to the residence. Only reasonable costs to accommodate a home to your disabled condition are considered medical care. Additional costs for personal motives, such as for architectural or aesthetic reasons, aren’t medical expenses. Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here.

Nonprescription Drugs and Medicines.

Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses as long as the main reason for them is medical care. This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. You have arthritis and a heart condition. You can’t climb stairs or get into a bathtub. On the doctor’s advice, you install a bathroom with a shower stall on the first floor of your two-story rented house. The landlord didn’t pay any of the cost of buying and installing the special plumbing and didn’t lower the rent. You can include the entire amount you paid as medical expenses. You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair.

Unused Sick Leave Used To Pay Premiums.

The includible costs of using a car for medical reasons are explained under Transportation, later. You can include in medical expenses fees you pay to a chiropractor for medical care. You can include in medical expenses fees you pay to Christian Science practitioners for medical care. You can include in medical expenses the amount you pay to purchase condoms. You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. See Eyeglasses and Eye Surgery, later. You can include in medical expenses the amount you pay to buy or rent crutches.

Gain or Loss on the Sale of Medical Equipment or Property.

You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. Treatment to alleviate dental disease includes services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. But see Teeth Whitening under What Expenses Aren’t Includible, later. You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. You have diabetes and use a blood sugar test kit to monitor your blood sugar level. You can include the cost of the blood sugar test kit in your medical expenses.

What Is the Taxpayer Advocate Service?

Work-related expenses for purposes of taking a credit for dependent care. You can choose to apply them either way as long as you don’t use the same expenses to claim both a credit and a medical expense deduction. You can include in medical expenses amounts you pay for an inpatient’s treatment at a therapeutic center for drug addiction. You can include in medical expenses the amount you pay for eye examinations. You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. See Contact Lenses, earlier, for more information. You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. You can include in medical expenses the cost of the following procedures performed on yourself, your spouse, or your dependent to overcome an inability to have children. Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. See Lifetime Care—Advance Payments, later. You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties.

What Expenses Aren’t Includible?

You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. These amounts are treated as medical insurance premiums. See Insurance Premiums, later. See Nursing Services, later.

Damages for Personal Injuries.

See Capital Expenses, earlier. You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. This includes amounts paid for meals and lodging. Also see Lodging, later. You can include in medical expenses insurance premiums you pay for policies that cover medical care. You can’t include in medical expenses insurance premiums that were paid and for which you are claiming a credit or deduction. Long-term care (subject to additional limitations). See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable.

More information regarding how cost estimates are calculated.

The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Don’t include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Also, don’t include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program.

Montgomery County Employee Benefits.

Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you can’t deduct the premiums paid with that money. Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. This amount will be reported as wages on your Form W-2. If you are a retired public safety officer, don’t include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. This applies only to distributions that would otherwise be included in income. If you have medical expenses that are reimbursed by a health reimbursement arrangement, you can’t include those expenses in your medical expenses. The payroll tax paid for Medicare Part A isn’t a medical expense. In this situation, you can include the premiums you paid for Medicare Part A as a medical expense. Medicare Part B is a supplemental medical insurance.

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Premiums you pay for Medicare Part B are a medical expense. Check the information you received from the Social Security Administration to find out your premium. You can include in medical expenses the amounts you pay for personal protective equipment, such as masks, hand sanitizer and hand sanitizing wipes, for the primary purpose of preventing the spread of Coronavirus Disease 2019 (COVID-19). Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). You must include in gross income cash payments you receive at the time of retirement for unused sick leave. You must also include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer’s health plan after you retire. You can include this cost of continuing participation in the health plan as a medical expense. You can’t include this cost of continuing participation in that health plan as a medical expense. Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan and these distributions would otherwise have been included in income.

Health Insurance Costs for Self-Employed Persons.

Taxes imposed by any governmental unit, such as Medicare taxes, aren’t insurance premiums.

  • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2024 return.
  • Also, if you had family coverage when you added this individual to your policy and your premiums didn’t increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums.

Talk to the right people about your leave.

You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care.

  1. See Breast Pumps and Supplies, earlier.
  2. You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint.
  3. These surfaces must be in poor repair (peeling or cracking) or within the child’s reach.
  4. The cost of repainting the scraped area isn’t a medical expense.
  5. If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses.
  6. Don’t include the cost of painting the wallboard as a medical expense.
  7. See Special Education, later.
  8. You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness.

Excess Reimbursement Includible in Income When You Have Only One Policy.

However, you can’t include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren’t necessary for medical care.168$2023-03-111062024-09-2833.94%
The part of the payment you include is the amount properly allocable to medical care.39.49%64%2023-10-3011:232022-09-06
The agreement must require that you pay a specific fee as a condition for the home’s promise to provide lifetime care that includes medical care.28435.66%35%
You can use a statement from the retirement home to prove the amount properly allocable to medical care.49.12%987$805.15$++
The statement must be based either on the home’s prior experience or on information from a comparable home.2022-05-18174$588$963$922.93$
You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care.375$2:15751.20$39841$
The payments must be a condition for the institution’s future acceptance of your child and must not be refundable.2022-09-012022-01-312023-01-2958.49%2024-07-29
Generally, you can’t include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year.5%1:2587.27%8:38326.33$
This rule doesn’t apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier.94%200$61$88%737.55
You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care.65.78%2022-12-12932$90.37%615
See Nursing Home, later.758.36686.90$309$846.918:19
You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution.89070%90%2023-08-06
You can include the cost of such lodging while away from home if all of the following requirements are met.818.56$574.70282$71.78%9:18
The lodging is primarily for and essential to medical care.20.66%2:36782.40$665$
The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital.104.87920.59550.8491%463
The lodging isn’t lavish or extravagant under the circumstances.2:18639.83$769.602024-03-202022-06-21
There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.2023-06-2660%97471.12%13.43%
The amount you include in medical expenses for lodging can’t be more than $50 for each night for each person.23379.85%786.52$294.38

What Medical Expenses Are Includible?

You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. You can include in medical expenses amounts paid for qualified long-term care services and certain amounts of premiums paid for qualified long-term care insurance contracts. Provided pursuant to a plan of care prescribed by a licensed health care practitioner. An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions.

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The individual is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. The individual requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. The amount of qualified long-term care premiums you can include is limited. You can include the following as medical expenses on Schedule A (Form 1040).

What if You Receive Insurance Reimbursement in a Later Year?

Qualified long-term care premiums up to the following amounts. Unreimbursed expenses for qualified long-term care services. The limit on premiums is for each person. You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. You can’t include in medical expenses the cost of meals that aren’t part of inpatient care. Also see Weight-Loss Program and Nutritional Supplements, later. You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent.

Cost Estimator Terms of Use.

The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent.

  • The majority of the time spent at the conference must be spent attending sessions on medical information.
  • The cost of meals and lodging while attending the conference isn’t deductible as a medical expense.
  • You can include in medical expenses amounts you pay for prescribed medicines and drugs.
  • A prescribed drug is one that requires a prescription by a doctor for its use by an individual.

Illegal Operations and Treatments.

You can also include amounts you pay for insulin. Except for insulin, you can’t include in medical expenses amounts you pay for a drug that isn’t prescribed. If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries under What Expenses Aren’t Includible, later.

Expert Care, Right Around the Corner.

You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents.680.62223$350650.26$+
This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.1:392022-10-1684883%+
Don’t include the cost of meals and lodging if the reason for being in the home is personal.98%466$63.93%87%
You can, however, include in medical expenses the part of the cost that is for medical or nursing care.2:2870.34%408$
You can include in medical expenses wages and other amounts you pay for nursing services.469$1:384:422023-06-1352.97%
The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse.453790105$3:33+
This includes services connected with caring for the patient’s condition, such as giving medication or changing dressings, as well as bathing and grooming the patient.0:1737669.28$947.4863.79$

General information regarding your dental benefits.

These services can be provided in your home or another care facility.4:3482%1:37
Generally, only the amount spent for nursing services is a medical expense.68.53%808.44$2024-08-09
If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services.3%189
For example, because of your medical condition, you pay a visiting nurse $300 per week for medical and household services.708$409.62+
You can include only $270 per week as medical expenses.20%672.27$17%
However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses.39.15%14398.39%
See Maintenance and personal care services under Long-Term Care, earlier.84%35%774
Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit.50%+664.98
You can also include in medical expenses part of the amount you pay for that attendant’s meals.83.49%11:58935$
Divide the food expense among the household members to find the cost of the attendant’s food.72%220
Then divide that cost in the same manner as in the preceding paragraph.+48%702$
If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses.874211$5%
This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant.2023-07-25609$85.26%
You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care.11:125:59443.69
If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services, as explained earlier.8:4773.84%6:57
For information on employment tax responsibilities of household employers, see Pub.413$993.60$1:28
You can include in medical expenses amounts you pay for legal operations that aren’t for cosmetic surgery.205.12+42.42%

What Tax Form Do You Use?

See Cosmetic Surgery under What Expenses Aren’t Includible, later.

  • You can include in medical expenses amounts you pay to an osteopath for medical care.
  • You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition.
  • You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician.
  • You don’t have to be ill at the time of the examination.
  • You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant.
  • You can’t include in medical expenses the amount of health insurance premiums paid by or through the premium tax credit.

Adjusted Basis of Medical Equipment or Property Sold.

You also can’t include in medical expenses any amount of advance payments of the premium tax credit made that you did not have to pay back. However, any amount of advance payments of the premium tax credit that you did have to pay back can be included in medical expenses. You are under age 65 and unmarried. See Artificial Limb and Breast Reconstruction Surgery, earlier. You can include in medical expenses amounts you pay for psychiatric care.

Where Care Meets Comfort.

This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. See Psychoanalysis next and Transportation, later. You can include in medical expenses payments for psychoanalysis. However, you can’t include payments for psychoanalysis that is part of required training to be a psychoanalyst.

Insurance Premiums You Can’t Include.

You can include in medical expenses amounts you pay to a psychologist for medical care. You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. Overcoming the learning disabilities must be the primary reason for attending the school, and any ordinary education received must be incidental to the special education provided. Giving remedial language training to correct a condition caused by a birth defect. You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). Also see Vasectomy, later. You can include in medical expenses amounts you pay for a program to stop smoking. However, you can’t include in medical expenses amounts you pay for drugs that don’t require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing, or has a speech disability communicate over a regular telephone. This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment.

How Do You Treat Reimbursements?

You can also include the cost of repairing the equipment. You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. This may be the cost of an adapter that attaches to a regular set. It may also be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. You can include in medical expenses amounts you pay for therapy received as medical treatment.

Whose Medical Expenses Can You Include?

You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. This includes the cost of medical care for the donor, in connection with the donation of an organ to you, your spouse, or dependent. This also includes transportation expenses. You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You can’t include depreciation, insurance, general repair, or maintenance expenses. If you don’t want to use your actual expenses for 2024, you can use the standard medical mileage rate of 21 cents a mile. You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. You want to figure the amount to include in medical expenses both ways to see which gives the greater deduction.

The Taxpayer Advocate Service (TAS) Is Here To Help You.

You figure the actual expenses first. You then figure the standard mileage amount. You include the $688 of car expenses with the other medical expenses for the year because the $688 is more than the $530 figured using actual expenses. You can’t include in medical expenses the cost of transportation in the following situations. Going to and from work, even if your condition requires an unusual means of transportation. Travel for purely personal reasons to another city for an operation or other medical care. Travel that is merely for the general improvement of one’s health.

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The costs of operating a specially equipped car for other than medical reasons.68.6374.49%5:47
You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services.+2:1226.39%
You may be able to include up to $50 for each night for each person.2022-07-028:3932
You can’t include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor.76%48%48%
However, see Medical Conferences, earlier.11:53603$83
Under special circumstances, you can include charges for tuition in medical expenses.362.38448.51$666.15
See Special Education, earlier.578$79015.82%
A lump-sum fee which includes education, board, and medical care—without distinguishing which part of the fee results from medical care—is not considered an amount payable for medical care.2023-06-081:29188.78$

Publication 502 – Additional Material.

However, you can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. You can include in medical expenses the amount you pay for a vasectomy. See Eye Surgery, earlier. You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings.

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You can’t include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities.

  • You can’t include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs.
  • The need for the food is substantiated by a physician.
  • The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.

Sports mouth guards to protect against dental injuries.

See also Weight-Loss Program under What Expenses Aren’t Includible, later. You can include in medical expenses the amounts you pay for a wheelchair used for the relief of a sickness or disability. The cost of operating and maintaining the wheelchair is also a medical expense.

Disabled Dependent Care Expenses.

You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of their hair from disease. You can include in medical expenses amounts you pay for X-rays for medical reasons. Following is a list of some items that you can’t include in figuring your medical expense deduction.

Information regarding the Cost Estimator content.

You can’t include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. Also, any expense allowed as a childcare credit can’t be treated as an expense paid for medical care. Generally, you can’t include in medical expenses the amount you pay for cosmetic surgery. This includes any procedure that is directed at improving the patient’s appearance and doesn’t meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally can’t include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. An individual undergoes surgery that removes a breast as part of treatment for cancer.

Publication 502 – Introductory Material.

The individual pays a surgeon to reconstruct the breast. The surgery to reconstruct the breast corrects a deformity directly related to the disease. You can’t include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. See Cosmetic Surgery, earlier. You can’t include in medical expenses amounts for which you are fully reimbursed by your flexible spending arrangement if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. You can’t include in medical expenses amounts you pay for funerals. This rule doesn’t apply in situations where the future care is purchased in connection with obtaining lifetime care, as explained under Lifetime Care—Advance Payments, or qualified long-term care insurance contracts, as explained under Long-Term Care, earlier.

Qualified Long-Term Care Services.

You can’t include in medical expenses health club dues or amounts paid to improve one’s general health or to relieve physical or mental discomfort not related to a particular medical condition. You can’t include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. For more information, see Pub. You can’t include in medical expenses the cost of household help, even if such help is recommended by a doctor. This is a personal expense that isn’t deductible. However, you may be able to include certain expenses paid to a person providing nursing-type services. For more information, see Nursing Services, earlier, under What Medical Expenses Are Includible. Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. For more information, see Long-Term Care, earlier, under What Medical Expenses Are Includible. You can’t include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. See Insurance Premiums under What Medical Expenses Are Includible, earlier. You can’t include in medical expenses amounts you pay for maternity clothes. You can’t include in medical expenses amounts you contribute to an Archer MSA. You can’t include expenses you pay for with a tax-free distribution from your Archer MSA. You also can’t use other funds equal to the amount of the distribution and include the expenses. For more information on Archer MSAs, see Pub. In general, you can’t include in your medical expenses the cost of a prescribed drug brought in (or ordered and shipped) from another country.

You can only include the cost of a drug that was imported legally.

For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. Your doctor recommends that you take aspirin. Because aspirin is a drug that doesn’t require a physician’s prescription for its use by an individual, you can’t include its cost in your medical expenses. These items are taken to maintain your ordinary good health and aren’t for medical care. You can’t include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental disability or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. In order to accommodate an individual with a physical disability, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. You can’t include in medical expenses the amounts you pay for the identification, retention, compensation, and medical care of a gestational surrogate because they are paid for an unrelated party who is not you, your spouse, or your dependent. See Dancing Lessons, earlier. You can’t include in medical expenses amounts paid to whiten teeth.

You generally can’t include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier.

You can’t include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. You can’t include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). If the weight-loss treatment isn’t for a specific disease diagnosed by a physician, you can’t include either the fees you pay for membership in a weight-reduction group or fees for attendance at periodic meetings.

Also, you can’t include membership dues in a gym, health club, or spa.

See Weight-Loss Program under What Medical Expenses Are Includible, earlier. You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. This includes payments from Medicare. Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it doesn’t reimburse. You have insurance policies that cover your hospital and doctors’ bills but not your nursing bills.

The insurance you receive for the hospital and doctors’ bills is more than their charges.

In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies don’t cover some of your medical expenses. An HRA is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, aren’t included in your income. You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. See How Do You Figure and Report the Deduction on Your Tax Return, later.

For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries, later.

If you are reimbursed more than your medical expenses, you may have to include the excess in income. You may want to use Figure 1 to help you decide if any of your reimbursement is taxable. Is Your Excess Medical Reimbursement Taxable? Summary: This flowchart is used to determine if any reimbursements you receive for your medical expenses is taxable. This is the starting of the flowchart. Was any part of your premiums paid by your employer? Were your employer’s contributions to your premiums included in your income? NONE of the excess reimbursement is taxable. Did you pay any part of the premiums? ALL of the excess reimbursement is taxable.

PART of the excess reimbursement is taxable.

Footnote: See Premiums paid by you and your employer. This is the ending of the flowchart. Please click here for the text description of the image. Generally, you don’t include the excess reimbursement in your gross income. If both you and your employer contribute to your medical insurance plan and your employer’s contributions aren’t included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer’s contribution. If you are covered under more than one policy, see More than one policy, later.

Instructions: Use this worksheet to figure the amount of excess reimbursement you must include in income when both you and your employer contributed to your medical insurance and your employer’s contributions aren’t included in your gross income.

If your employer or your former employer pays the total cost of your medical insurance plan and your employer’s contributions aren’t included in your income, you must report all of your excess reimbursement as other income. Then divide the policy costs to figure the part of any excess reimbursement that is from your employer’s contribution. Any excess reimbursement that is due to your employer’s contributions is includible in your income. Use Worksheet C only if both you and your employer paid part of the cost of at least one policy.

If you and your employer didn’t share in the cost of at least one policy, don’t use this worksheet.

Enter the total medical expenses you paid during the year. If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you must generally report the reimbursement as income up to the amount you previously deducted as medical expenses. However, don’t report as income the amount of reimbursement you received up to the amount of your medical deductions that didn’t reduce your tax for the earlier year. For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Recoveries in Pub. AGI or because you didn’t itemize deductions, don’t include the reimbursement, up to the amount of the expense, in income. However, if the reimbursement is more than the expense, see What if Your Insurance Reimbursement Is More Than Your Medical Expenses, earlier. Once you have determined which medical expenses you can include, figure and report the deduction on your tax return. You report your medical expense deduction on Schedule A (Form 1040). See the Instructions for Schedule A (Form 1040) for more detailed information on figuring your medical and dental expense deduction. You should keep records of your medical and dental expenses to support your deduction. Don’t send these records with your paper return. If you deduct the cost of medical equipment or property in one year and sell it in a later year, you may have a taxable gain.

The taxable gain is the amount of the selling price that is more than the adjusted basis of the equipment or property.

AGI limit used to figure your medical deduction.

  • Refer to your Schedule A (Form 1040) for the year the cost was included to determine which limit applied to you.
  • Use Worksheet D to figure the adjusted basis of the equipment or property.
  • Instructions: Use this worksheet if you deducted the cost of medical equipment or property in one year and sold the equipment or property in a later year.
  • This worksheet will give you the adjusted basis of the equipment or property you sold.
  • If your allowable itemized deductions for the year you purchased the equipment or property weren’t more than your AGI for that year, stop here.
  • This is the adjusted basis of the equipment or property.
  • Next, use Worksheet E to figure the total gain or loss on the sale of the medical equipment or property.
  • Instructions: Use the following worksheet to figure total gain or loss on the sale of medical equipment or property that you deducted in an earlier year.

If you have a loss, it isn’t deductible.

The part of the gain that is a recovery of an amount you previously deducted is taxable as ordinary income. Any part of the gain that is more than the recovery of an amount you previously deducted is taxable as a capital gain. Enter it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year.

If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year.

See What if You Receive Insurance Reimbursement in a Later Year, discussed earlier under How Do You Treat Reimbursements. You sued this year for injuries you suffered in an accident last year. Last year, you paid $500 for medical expenses for your injuries. You deducted those expenses on last year’s tax return. Your settlement didn’t itemize or allocate the damages. The $500 is includible in your income this year because you deducted the entire $500 as a medical expense deduction last year. If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. You were injured in an accident. If you received workers’ compensation and you deducted medical expenses related to that injury, you must include the workers’ compensation in income up to the amount you deducted. If you received workers’ compensation, but didn’t deduct medical expenses related to that injury, don’t include the workers’ compensation in your income.

If you are a person with disabilities, you can take a business deduction for expenses that are necessary for you to be able to work.

A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Not specifically covered under other income tax laws. If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, E, or F) used to report your business income and expenses. If you are an employee, complete Form 2106, Employee Business Expenses.

Enter on Schedule A (Form 1040) that part of the amount on Form 2106 that is related to your impairment.

You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader’s services are only for your work. You can deduct your expenses for the reader as business expenses. The insurance plan must be established under your trade or business and the deduction can’t be more than your earned income from that trade or business.

You can’t deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse’s employer.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Instructions for Form 1040 to figure the amount you can deduct.131.9412.77%626979.63$
But if any of the following applies, don’t use that worksheet.12.43$+305.27918.95$
You had more than one source of income subject to self-employment tax.19.31%0:14443$185

You are using amounts paid for qualified long-term care insurance to figure the deduction.

If you can’t use the worksheet in the Instructions for Form 1040, use Form 7206, Self-Employed Health Deduction, to figure your deduction.

  • Instructions for Form 1040 if the insurance plan established, or considered to be established, under your business was obtained through the Health Insurance Marketplace and you are claiming the premium tax credit.
  • When figuring the amount you can deduct for insurance premiums, don’t include amounts paid for health insurance coverage with retirement plan distributions that were tax free because you are a retired public safety officer.

Generally, family health insurance premiums don’t increase if coverage for an additional child is added.

If this is the situation, no allocation would be necessary. Form 1040 or 1040-SR to the nondependent child and any excess amounts not attributable to that child would be eligible to be claimed on Schedule A (Form 1040). You were self-employed in 2024 and had self-only coverage for health insurance. You change to family coverage only to add your 26-year-old nondependent child to the plan. The facts are the same as in Example 1, except that you had family coverage when you added your 26-year-old nondependent child to the policy.

For more information, see Instructions for Form 7206, Self-Employed Health Insurance Deduction.

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.683.62$883.13$
You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.+2024-08-13
Your options for preparing and filing your return online or in your local community, if you qualify, include the following.555.71$912$
Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS.66.83$8:49
Direct File is an option for taxpayers in participating states who have relatively simple tax returns reporting certain types of income and claiming certain credits and deductions.812$90%
While Direct File doesn’t prepare state returns, if you live in a participating state, Direct File guides you to a state-supported tool you can use to prepare and file your state tax return for free.2023-03-18146
DirectFile for more information, program updates, and frequently asked questions.581.14$65%
This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms.9:16370
However, state tax preparation may not be available through Free File.7.21%969.66
FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.3530:48
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns.2022-07-225.95%
The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older.2:53

TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income. Tools for the following. DirectFile offers an Eligibility Checker to help you determine if Direct File is the right choice for your tax filing needs.

This is tax withholding.

See how your withholding affects your refund, take-home pay, or tax due. Help: A variety of tools to help you get answers to some of the most common tax questions. ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics. Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions. You may also be able to access tax information in your e-filing software. If you choose to have someone prepare your tax return, choose that preparer wisely.

Required to include their preparer tax identification number (PTIN).

Although the tax preparer always signs the return, you’re ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return.979.56$4:37
Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters.64.67$47%
For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.70.18%907$

The Social Security Administration (SSA) offers online service at SSA.

W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement; and Form W-2c, Corrected Wage and Tax Statement. If you are a sole proprietor, a partnership, or an S corporation, you can view your tax information on record with the IRS and do more with a business tax account. SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Always protect your identity when using any social networking site. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

You can find information on IRS.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services.44.15%2023-06-05
TCE tax return site.348$+
The OPI Service is accessible in more than 350 languages.33%1:33
The Accessibility Helpline does not have access to your IRS account.457669$
For help with tax law, refunds, or account-related issues, go to IRS.2022-01-09259.19$
Plain Text File (TXT).214.39$6:54
Braille Ready File (BRF).267488.92
DisasterRelief to review the available disaster tax relief.55%2022-06-14
Forms to view, download, or print all the forms, instructions, and publications you may need.+527
OrderForms to place an order.170.4010:39

You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures.

You’ll need scans of your documents to support your submission. Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS. IRS eBooks have been tested using Apple’s iBooks for iPad. Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan. Make a payment or view 5 years of payment history and any pending or scheduled payments. Access your tax records, including key data from your most recent tax return, and transcripts. View digital copies of select notices from the IRS. Approve or reject authorization requests from tax professionals. View your address on file or manage your communication preferences. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account.

Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. DirectDeposit for more information on where to find a bank or credit union that can open an account online. Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts. IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. Get an Identity Protection PIN (IP PIN).

IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns.

When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS. February for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. Digital assets are not accepted.

Payments for information on how to make a payment using any of the following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. Electronic Federal Tax Payment System: This is the best option for businesses.

Check or Money Order: Mail your payment to the address listed on the notice or instructions.

Cash: You may be able to pay your taxes with cash at a participating retail store.2022-11-1760.28%552.96$825.21
Same-Day Wire: You may be able to do same-day wire from your financial institution.8:172023-02-282023-04-2045.84%
Contact your financial institution for availability, cost, and time frames.6507162023-05-102024-05-24
Paying electronically is quick, easy, and faster than mailing in a check or money order.2023-01-012022-07-21758.663:37
Payments for more information about your options.7.50%22%62%2023-11-02
Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.+4.20%860.83$7:17
Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe.19%68226.59%660.87$
For more information on the Offer in Compromise program, go to IRS.574.6620.15%+155.53
WMAR to track the status of Form 1040-X amended returns.403.35$418.77$50.67%403$
It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.593.35$57%+486$

Notices to find additional information about responding to an IRS notice or letter.

You may be able use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language. Keep in mind, many questions can be answered on IRS. LetUsHelp for the topics people ask about most. Before you visit, go to IRS. TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress. The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS. IRS on your own. Our services are free. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations.

IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

To get help any time with general tax topics, visit www. The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS. TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www. Be sure not to include any personal identifiable information. TAS has offices in every state, the District of Columbia, and Puerto Rico. The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way. Adopted child’s medical expenses, Adopted child. Calculation of deduction, What if You Are Reimbursed for Medical Expenses You Didn’t Deduct? Improvements to rented property, Improvements to property rented by a person with a disability. Operation and upkeep, Operation and upkeep. Worksheet A, Capital expense worksheet. Out-of-pocket expenses, Car expenses. Standard medical mileage rates, Car expenses. Adopted child, Adopted child.

Chronically ill persons, Chronically ill individual.

Community property states, Community property states. Decedent’s medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct?

Deductible expenses, Whose Medical Expenses Can You Include?

Doctor, What Are Medical Expenses?0:162022-01-11
Physician, What Are Medical Expenses?78.66%879.75$
Multiple support agreement, Support claimed under a multiple support agreement.838.1288.68%
Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities.751.9041%

Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities.

Medical expenses of child, Child of divorced or separated parents. Employment taxes, Employment taxes. Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Impairment-related work expenses, Where to report. Amended return, What Expenses Can You Include This Year?

Deceased taxpayer, What if the decedent’s return had been filed and the medical expenses weren’t included?

Future medical care, Payments for future medical care. Paid by employer, Premiums paid by your employer. Paid by employer and you, Premiums paid by you and your employer.

Paid by you, Premiums paid by you.

Reporting of, Where to report. Maintenance and personal care services, Maintenance and personal care services. Medical expense records, What Tax Form Do You Use?

Imported, Imported medicines and drugs.

Nondeductible expenses, What Expenses Aren’t Includible? Parking fees and tolls, Car expenses. Recordkeeping, What Tax Form Do You Use? Reimbursements, How Do You Treat Reimbursements? More than one policy (Worksheet C), More than one policy. Excess may be taxable (Figure 1), What if Your Insurance Reimbursement Is More Than Your Medical Expenses? Insurance, Insurance Reimbursement, What if Your Insurance Reimbursement Is More Than Your Medical Expenses?

Medical expenses not deducted, What if You Receive Insurance Reimbursement in a Later Year?

More than one policy, More than one policy. Received in later year, What if You Are Reimbursed for Medical Expenses You Didn’t Deduct? Improvements to, Improvements to property rented by a person with a disability. Medical and dental expenses, What if You Are Reimbursed for Medical Expenses You Didn’t Deduct? Medical and dental expenses, Separate returns. Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Reimbursements, excess may be taxable (Figure 1), What if Your Insurance Reimbursement Is More Than Your Medical Expenses? Car expenses, Car expenses. Capital expenses (Worksheet A), Capital expense worksheet. Discover the First Choice Dental Difference. And patient-first solutions designed with your comfort and priorities in mind. Expert Care, Right Around the Corner. Search by address or services offered to find the right clinic for you. Where Care Meets Comfort.

First Choice Dental offers an array of soothing amenities to make your visit as comfortable as possible.

Not all amenities available at all offices.+619.51$82%
Other dentists may leave you stranded in the waiting room, or worse, the chair.411.53$93.39%2023-04-16
Here, respecting your busy schedule means making sure your appointments start and stay on time.65.56%435.9735.32%
Smart Choice Savings is a practical alternative—delivering great discounts for one low annual fee.4:10488$+
First Choice Dental is a privately-owned dental practice with locations throughout Dane County, Wisconsin.494$2022-10-185.51%
AccountingIf 30 days has passed since the date of the payment, verify with your bank to ensure the check was not cashed.62632930.52%
Affidavit of Lost Warrant form and send via e-mail.1:27290.19552
Ask the agent for the warrant number for your reference.40190%989.91$
Once the signed affidavit is received, the accounting team will cancel the lost check and reissue in the Colorado interChange system.690.22$2991:16

Effective February 1, 2008, this document must be completed and attached to all institutional claims submitted on the paper UB-04.

Request for Reconsideration Form – Use these forms to submit claims for reconsideration when there are extenuating circumstances or mitigating factors that prevented compliance with filing requirements.++
Request for Reconsideration MEDICAL FormRequest for Reconsideration PHARMACY FormCertification for Delayed Eligibility Notification – This form is now obsolete, refer to the General Provider Information manual for updated timely filing policy details.219+
Colorado Medical Assistance Program.5:102:59
Refund to Health First Colorado or Returned Warrant Form – Use this form to submit Health First Colorado refund checks and returned warrants to the Department’s fiscal agent.486$214.97$
Attach the form to the claim via the Provider Web Portal.513538$
Complete and submit this form with the claim when billing for an abortion performed to save the life of the mother.816.16$2021-12-19
Complete and submit this form with the claim when billing for an abortion due to sexual assault or incest.10:152023-10-11
Complete and submit this form with the claim when billing for a hysterectomy.14$2022-04-06
Complete and submit this form with the claim when billing for Mifeprex if used with an early pregnancy loss, miscarriage, or anembryonic service.93%14.76%
SEP Agency Case Manager.0:55269
Service Provider Critical Incident Reporting FormService Provider Critical Incident Follow-Up FormThe form below is for RCCF, QRTP, and PRTF providers who experience a critical incident involving a member.892$5:44
Residential Provider Serious Incident Reporting FormDental FormsDental Certification – Effective October 1, 2005, this document must be completed and attached to all dental claims submitted on paper to the Department’s Fiscal Agent.8:45807.13$
This above link will redirect to the DentaQuest Colorado Providers page.87.68%70%

Supplies (DMEPOS) FormsPrint the relevant questionnaire from the list below and enter all requested information.

All questions must be answered in order to make a Prior Authorization Request (PAR) determination. Medicare Information Form – Complete this form if fingerprints have been submitted and approved by Medicare or another State Medicaid Agency. Home Health FormsHome Health Telehealth Form – Complete this form for clients who meet the criteria and may receive Telehealth services.

Prior Authorization Request (PAR) FormsMedical PARs are submitted via the Acentra (formerly Kepro) Portal, Atrezzo.

This includes PARs for supply, surgery, out of state, therapy, audiology, home health and pediatric behavioral therapy. Medical PARs are not submitted through the Provider Web Portal. Home and Community Based Services (HCBS) waiver PARs are submitted by Case Managers via the Bridge. PAR was submitted via the correct method. For providers submitting Adult Long Term Home Health (LTHH) PARs. As of June 1, 2013, this is the only Adult LTHH PAR form accepted by Health First Colorado (Colorado’s Medicaid program).

Complete this form when a member has a current and active PAR with another provider.

Colorado Fax Exemption Form – Use this form request an exception to the requirement to submit PARs via the Atrezzo PAR portal. Formulario de cambio de proveedor de Health First Colorado – Complete este formulario cuando un miembro tenga un PAR actual y activo con otro proveedor. This form must be completed for services that require prior authorization. This form may be completed online, printed, and submitted to Kepro if the provider has been authorized to submit paper PARs. Do not use this form for Long Term Home Health, Private Duty Nursing, or EPSDT Extraordinary HH PARs. Complete this form to request authorization for NEMT service for members needing services out of state. QRTPBackdate Enrollment Form – Do not submit any attachment with this form (such as a claim form). Note: The backdate form is only for fee-for-service billing. RAE to determine rules as they may have different restrictions. This form is not for affiliations, only new enrollments. Behavioral Therapy Provider Attestation FormChange of Ownership (CHOW) FormDisclosure Instructions EINDisclosure Instructions SSNDoing Business As (DBA) Name Change Form – Do not mail to Gainwell Technologies.

Follow instructions on the form to submit via the Provider Web Portal.

Doula Provider Attestation FormElectronic Visit Verification Attestation FormHome Accessibility and Modifications Adaptation FormLegal Entity (Organization Type) Change Form – Do not mail to Gainwell Technologies.

  1. Legal Name Change Form – Do not mail to Gainwell Technologies.
  2. Instead of uploading a copy of the entire contract, providers can complete and upload this form to the Attachments and Fees page of the Online Provider Enrollment tool.

Provider Application Fee Refund Request FormProvider Participation Agreement – Effective March 1, 2023 – Can only be signed from within the Online Provider Enrollment tool.

Used only for Case Managers, Out of State providers, and Colorado State Government Entities. RN Supervision FormW9 – Required for Taxpayer Identification Number (TIN) verification. Provider Enrollment web page for more provider enrollment instructions and information. HUD application, but do not have a social security card.

The Department works in partnership with the State of Colorado Division of Housing to administer housing vouchers for individuals transitioning from a long-term care facility.

Our MissionImprove health care equity, access and outcomes for the people we serve while saving Coloradans money on health care and driving value for Colorado. For North Carolina residents and visitors impacted by Hurricane Helene. Check out the Temporary Solutions section for resources on all of your temporary employment needs! State Government websites value user privacy. To learn more, view our full privacy policy. Secure websites use HTTPS certificates. The NCFlex Dental Plan is administered by MetLife. You can choose between three options, the High, Classic or Low. The biggest difference in the three options is the annual maximum, major services (only covered by High and Classic) and ortho coverage for children under age 19 (only covered by High and Classic). See below for more highlights of the plan. Although you can visit any provider you would like, visit an in-network provider to save moneyTo find a provider and to view your account online, visit mybenefits. Low OptionNo waiting periods applyThe NCFlex Dental Plan can be continued if you leave employment, through COBRA. If you see an out-of-network provider, you may owe a small portion for cleanings or x-rays, depending on what the dentist charges and what MetLife believes is Reasonable and Customary. Find a provider and to view your account onlinemybenefits. Fraudulent activities should always be reported to your local law enforcement office. The following is additional information on how specific types of fraud complaints or cases of suspected fraud can be submitted to state agencies. Explore the various benefits offered to Collin College Full-Time Employees. HSA: visit the vendor sites for more in depth information. Visit the vendor sites for more in depth information. If you have any questions, contact the Benefits Team at 972. TRS Rules (Rule of 80), an ORP participant can submit for retiree insurance. Late forms will not be accepted. Visit the Corebridge Financial website to enroll today! Corebridge in order to receive the match. No employer match is paid for any month in which you have not contributed. You are able to choose your investment option from those available. To meet with an advisor, reach out to Bentley Craft or Luke Logan. In addition to the 403b, you can enroll in the 457 offered through the State of Texas. Time off is a great perk! Vacation time is earned at a rate based on your full-time years of service. Overtime must be approved by your supervisor. As a new employee, you will earn personal time on a prorated basis. Sick time is earned at 8 hours per month. Bereavement – 3 days, up to 2 additional days if spouse, parent, or child. These 24 hours are not taken from your earned time. Time Off page for more information. Visit the Deer Oaks EAP Services page to learn more. Collin College employees receive discounts or special services on a variety of items. Visit the vendor sites to learn more. Once you are ready to make your selections, you will need to log into your Workday account. You will have an enrollment task in your Workday inbox. Start your journey today. Public Safety Training Center3600 Redbud Blvd.

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Filling Out The Medical Dental Choice Form (7)

Filling Out The Medical Dental Choice Form (2025)

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