Publication 502 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Standard mileage rate. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 18 cents per mile.
See
Transportation under What Medical Expenses Are Includible.
Medicare Part D. A new voluntary prescription drug insurance program called Medicare Part D went into effect on January 1, 2006. If you enrolled
in this program,
the premiums you pay are reduced by a federal subsidy. The value of the federal subsidy, like all Medicare benefits, is excluded
from your income.
You can include in medical expenses the premiums you pay for Medicare Part D insurance. See Insurance Premiums under What Medical
Expenses Are Includible.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
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 cannot include in figuring the deduction.
It explains how to
treat reimbursements and how to figure the deduction. It also tells you how to report the deduction and what to do if you
sell medical property or
receive damages for a personal injury.
Medical expenses include dental expenses, and in this publication, the term “medical expenses” is often used to refer to medical and dental
expenses.
You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross
income. If your medical and dental expenses are not more than 7.5% of your adjusted gross income, you cannot claim a deduction.
After discussing the medical and dental expenses deduction, this publication explains how to treat impairment-related work
expenses, health
insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals.
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
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address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.
Visit
www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response
within 10 business days after your request is received.
National Distribution Center
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Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.
Useful Items - You may want to see:
Forms (and Instructions)
-
1040
U.S. Individual Income Tax Return
-
Schedule A (Form 1040)
Itemized Deductions
-
8853
Archer MSAs and Long-Term Care Insurance Contracts
-
8885
Health Coverage Tax Credit
