| Pub. 502, Medical and Dental Expenses |
2005 Tax Year |
Index
A
- Abortion, Abortion
- Acupuncture, Acupuncture
- Adopted child's medical expenses, Adopted child.
- AGI limitation, Introduction, How Much of the Expenses Can You Deduct?
- Alcoholism, Alcoholism
- Alternative trade adjustment assistance recipient:
-
- Health coverage tax credit, Alternative TAA workers.
- Ambulances, Ambulance
- Archer MSAs:
-
- Health coverage tax credit, How To Report
- Medical expenses paid for decedent from, Decedent
- Artificial limbs, Artificial Limb
- Artificial teeth, Artificial Teeth
- Aspirin, Nonprescription Drugs and Medicines
- Assistance (see Tax help)
- Assisted living homes, Nursing Home
- Athletic club dues, Health Club Dues
- Autoettes, Wheelchair
- Automobiles (see Cars)
C
- Calculation of deduction, How Do You Figure and Report the Deduction on Your Tax Return?, How Do You Figure Your Deduction?
- Capital expenses, Capital Expenses
- Capital expenses:
-
- Improvements to property rented by disabled persons, Improvements to property rented by a person with a disability.
- Operation and upkeep, Operation and upkeep.
- Worksheet A,
- Cars, Car
- Cars:
-
- Out-of-pocket expenses, Car expenses.
- Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
- Children's medical expenses:
-
- Adopted child, Adopted child.
- Dependents, Dependent
- Health coverage tax credit, Children of divorced parents.
- Children, missing:
-
- Photographs of, included in IRS publications, Reminder
- Chiropractors, Chiropractor
- Christian Science practitioners, Christian Science Practitioner
- Chronically ill persons, Chronically ill individual.
- Comments on publication, Comments and suggestions.
- Community property states, Community property states.
- Computer data banks to track medical information, Medical Information Plan
- Contact lenses, Contact Lenses
- Controlled substances, Controlled Substances
- Cosmetic surgery, Cosmetic Surgery
- Credit (see Health coverage tax credit)
- Crutches, Crutches
D
- Damages, personal injury, Damages for Personal Injuries
- Dancing lessons, Dancing Lessons
- Decedents:
-
- Medical and dental 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?, X-ray
- Definition of medical expenses, What Are Medical Expenses?
- Dental treatment, Dental Treatment
- Dental treatment:
-
- Artificial teeth, Artificial Teeth
- Teeth whitening, Teeth Whitening
- Dentures, Artificial Teeth
- Dependents
-
- Adopted child, Adopted child.
- Claimed as a dependent on someone else's return, What if you are claimed as a dependent on someone else's return?
- Qualifying child, Dependent
- Qualifying relative, Dependent
- Dependents:
-
- Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities.
- Medical expenses, Dependent
- Multiple support agreement, Support claimed under a multiple support agreement.
- Diagnostic devices, Diagnostic Devices
- Diaper services, Diaper Service
- Disabilities, persons with:
-
- Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities.
- Improvements to property rented by, Improvements to property rented by a person with a disability.
- Special education, Special Education
- Divorced taxpayers:
-
- Health coverage tax credit for children, Children of divorced parents.
- Medical expenses of child, Child of divorced or separated parents.
- Drug addiction, Drug Addiction
- Drugs (see Medicines)
- Dues:
-
- Health club, Health Club Dues
F
- Fertility enhancement, Fertility Enhancement
- Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return?,
- Final return for decedent:
-
- Medical expenses paid, Decedent
- Flexible spending account, Flexible Spending Account
- Food (see Weight-loss programs)
- Form 1040, Schedule A:
-
- Impairment-related work expenses, Where to report.
- Medical and dental expenses, Introduction, What Tax Form Do You Use?
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
- Form 1040, Schedule C-EZ:
-
- Impairment-related work expenses, Where to report.
- Form 1040, Schedule C:
-
- Impairment-related work expenses, Where to report.
- Form 1040, Schedule E:
-
- Impairment-related work expenses, Where to report.
- Form 1040, Schedule F:
-
- Impairment-related work expenses, Where to report.
- Form 1040:
-
- Health coverage tax credit, How To Report
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
- Form 1040NR:
-
- Health coverage tax credit, How To Report
- Form 1040X:
-
- Amended individual return, What Expenses Can You Include This Year?
- Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included?
- Form 1099-H:
-
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
- Form 2106-EZ:
-
- Impairment-related work expenses, Where to report.
- Form 2106:
-
- Impairment-related work expenses, Where to report.
- Form 2555-EZ:
-
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
- Form 2555:
-
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
- Form 8453:
-
- Health coverage tax credit, How To Report
- Form 8885:
-
- Health coverage tax credit, How To Report
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
- Founder's fee (see Lifetime care, advance payments)
- Free tax services, How To Get Tax Help
- Funeral expenses, Funeral Expenses
- Future medical care, Payments for future medical care., Future Medical Care
H
- Hair:
-
- Removal, Cosmetic Surgery
- Transplants, Cosmetic Surgery
- Wigs, Wig
- Health club dues, Health Club Dues
- Health coverage tax credit, Health Coverage Tax Credit, Health Coverage Tax Credit
-
- Advance payments, Advance Payments
- PBGC pension recipient
-
- Lump-sum payment, PBGC Pension Recipient
- Health coverage tax credit:
-
- Alternative TAA recipient, Who Can Take This Credit?
- Alternative TAA workers, Alternative TAA workers.
- Archer MSAs, How To Report
- Children of divorced parents, Children of divorced parents.
- Eligible coverage month, Eligible Coverage Month
- Insurance that covers other individuals, Insurance that covers other individuals.
- Legally separated, Legally separated.
- Married persons filing separate returns, Qualifying Family Member
- Nonqualified health insurance, Nonqualified Health Insurance
- Other specified coverage
-
- Benefits from the Veterans Administration, Other Specified Coverage
- PBGC pension recipient, Who Can Take This Credit?
- Qualified health insurance, Qualified Health Insurance
- Qualifying family member, Qualifying Family Member
- Refundable credit, Refundable Credit
- Reporting, How To Report
- State-qualified health insurance, State-qualified health insurance.
- TAA recipient, Who Can Take This Credit?
- Health institutes, Health Institute
- Health insurance
-
- Credit (see Health coverage tax credit)
- Reimbursements (see Reimbursements)
- Health insurance:
-
- Employer-sponsored plan, Employer-Sponsored Health Insurance Plan
- Premiums:
-
- Deductible, Insurance Premiums
- Nondeductible, Insurance Premiums You Cannot Include
- 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.
- Prepaid, Prepaid Insurance Premiums
- Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums
- Self-employed persons, Health Insurance Costs for Self-Employed Persons
- Health maintenance organizations (HMOs), Health Maintenance Organization (HMO)
- Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA).
- Health Savings Accounts (HSAs):
-
- Payments from, Health Savings Accounts
- Hearing aids, Hearing Aids
- Hearing-impaired persons:
-
- Guide dog or other animal for, Guide Dog or Other Animal
- Help (see Tax help)
- HMOs (Health maintenance organizations), Health Maintenance Organization (HMO)
- Home care (see Nursing services)
- Home improvements (see Capital expenses)
- Hospital services, Hospital Services
- Hotels, Lodging
- Household help, Household Help
- HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA).
L
- Laboratory fees, Laboratory Fees
- Laser eye surgery, Eye Surgery
- Lead-based paint removal, Lead-Based Paint Removal
- Learning disabilities, Special Education
- Legal fees, Legal Fees
- Lessons, dancing and swimming, Dancing Lessons
- Lifetime care:
-
- Advance payments for, Lifetime Care—Advance Payments
- Lodging, Lodging
- Lodging:, Transportation
-
- (see also Travel and transportation expenses)
- Long-term care, Long-Term Care
- Long-term care:
-
- Chronically ill individuals, Chronically ill individual.
- Maintenance and personal care services, Maintenance and personal care services.
- Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts
- Qualified services, Qualified Long-Term Care Services
M
- Maintenance and personal care services, Maintenance and personal care services.
- Maternity clothes, Maternity Clothes
- Meals, Meals
- Meals:, Weight-Loss Program
-
- (see also Weight-loss programs)
- Medical conferences, Medical Conferences
- Medical equipment or property:
-
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Sale of, Sale of Medical Equipment or Property
- Medical expense records, How Do You Figure Your Deduction?
- Medical information plans, Medical Information Plan
- Medical savings accounts (MSAs), Medical Savings Account (MSA)
- Medicare:
-
- Medicare A, deductible expense, Medicare A
- Medicare B, deductible expense, Medicare B
- Medicines, Medicines
- Medicines:
-
- Imported, Imported medicines and drugs., Medicines and Drugs From Other Countries
- Nonprescription drugs and medicines, Nonprescription Drugs and Medicines
- Mentally retarded persons:
-
- Special homes for, Mentally Retarded, Special Home for
- Mileage rates, What's New
- Missing children:
-
- Photographs of, included in IRS publications, Reminder
- More information (see Tax help)
- Multiple support agreements, Support claimed under a multiple support agreement.
N
- Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program
- Nonprescription drugs and medicines, Nonprescription Drugs and Medicines
- Nursing homes, Nursing Home
- Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
- Nursing services:
-
- Chronically ill individuals, Chronically ill individual.
- Nutritional supplements, Nutritional Supplements
P
- Paint removal, for lead-based, Lead-Based Paint Removal
- Parking fees and tolls, Car expenses.
- Patterning exercises, Patterning exercises.
- Personal injury damages, Damages for Personal Injuries
- Personal use items, Personal Use Items
- Physical therapy, Therapy
- Plastic surgery, Cosmetic Surgery
- Premiums (see Health insurance)
- Prepaid insurance premiums, Prepaid Insurance Premiums
- Prosthesis, Artificial Limb
- Psychiatric care, Psychiatric Care
- Psychoanalysis, Psychoanalysis
- Psychologists, Psychologist
- Publications (see Tax help)
R
- Radial keratotomy, Eye Surgery
- Recordkeeping, How Do You Figure Your Deduction?
- Rehabilitation facilities, Nursing Home
- Reimbursements, How Do You Treat Reimbursements?
- Reimbursements:
-
- Excess includible in income:
-
- When more than one policy (Worksheet C),
- When one policy (Worksheet B), ,
- Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
- Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA).
- 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 Did Not Deduct?
- Rental property:
-
- Improvements to, Improvements to property rented by a person with a disability.
- Reporting
-
- Medical deduction (see Form 1040, Schedule A)
- Reporting:
-
- Health coverage tax credit, How To Report
- Impairment-related work expenses, Where to report.
- Medical and dental expenses, How Do You Figure and Report the Deduction on Your Tax Return?
- Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons
S
- Sale of medical equipment or property, Sale of Medical Equipment or Property, Determining gain.
- Sale of medical equipment or property:
-
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Schedules (see Form 1040)
- Seeing-eye dogs, Guide Dog or Other Animal
- Self-employed persons:
-
- Health coverage tax credit, How To Report
- Health insurance costs, Health Insurance Costs for Self-Employed Persons
- Senior housing, Nursing Home
- Separate returns:
-
- Community property states, Community property states.
- Medical and dental expenses, Separate returns.
- Separated taxpayers:
-
- Health coverage tax credit, Legally separated.
- Medical expenses of child, Child of divorced or separated parents.
- Sick leave:
-
- Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums
- Special education, Special Education
- Spouse's medical expenses, Spouse
- Spouse's medical expenses:
-
- Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent?
- Standard mileage rates:
-
- Medical reasons for use of car, What's New
- Sterilization, Sterilization
- Stop-smoking programs, Stop-Smoking Programs
- Suggestions for publication, Comments and suggestions.
- Surgery (see Operations)
- Swimming lessons, Dancing Lessons
T
- Tables and figures:
-
- Medical equipment or property:
-
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Reimbursements, excess includible in income:
-
- When more than one policy (Worksheet C),
- When one policy (Worksheet B), ,
- Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Teeth:
-
- Artificial, Artificial Teeth
- Dental treatment, Dental Treatment
- Whitening, Teeth Whitening
- Telephone, Telephone
- Television, Television
- Therapy, Therapy
- Transplants, Transplants
- Travel and transportation expenses, Transportation
- Travel and transportation expenses:
-
- Car expenses, Car expenses.
- Includible expenses, You can include:, Transportation expenses you cannot include.
- Parking fees and tolls, Car expenses.
- Standard mileage rate for car use for medical, What's New
- Trips, Trips
- TTY/TDD information, How To Get Tax Help
- Tuition, Tuition
W
- Weight-loss programs, Weight-Loss Program, Weight-Loss Program
- What's new
-
- Dependents, What's New
- What's new:
-
- Standard mileage rate, What's New
- Wheelchairs, Wheelchair
- Wigs, Wig
- Work expenses:
-
- Disabled dependent care, Disabled Dependent Care Expenses
- Impairment-related, Impairment-Related Work Expenses
- Workers' compensation, Workers' compensation.
- Worksheets:
-
- Capital expenses (Worksheet A),
- Medical equipment or property:
-
- Adjusted basis (Worksheet D),
- Gain or loss (Worksheet E),
- Reimbursements, excess includible in income:
-
- When more than one policy (Worksheet C),
- When one policy (Worksheet B), ,
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